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Facts
The assessee filed an appeal before the JCIT(A) with a delay. The JCIT(A) dismissed the appeal as not maintainable due to the delay. The assessee claimed a bonafide belief that the demand was knocked out and the return accepted.
Held
The Tribunal directed the JCIT(A) to condone the delay and admit the appeal for adjudication, ordering that the issue be decided afresh after giving the assessee a reasonable opportunity of being heard.
Key Issues
Whether the delay in filing the appeal before the JCIT(A) should be condoned and the appeal admitted for adjudication.
Sections Cited
143(1), 10(10), 10(10AA)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “G”: NEW DELHI
O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in AY 2017-18, arises out of the order of the Jt. Commissioner of Income Tax, Jaipur [hereinafter referred to as ‘ld. JCIT(A)’, in short] in Appeal No. ITBA/APUS/250/2024- 25/1071209392(1) dated 13.12.2024 against the order of assessment passed u/s 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 31.03.2018 by the Assessing Officer, DCIT, CPC, Bengaluru (hereinafter referred to as ‘ld. AO’).
At the outset, we find that the ld JCIT(A) had not condoned the delay in filing of appeal by the assessee before him. Consequentially, he has dismissed the appeal as not maintainable. The assessee submitted that after the filing of return of income for AY 2017-18 on 30.03.2018, he remained at Jammu upto November 2020. In December 2020, he had shifted to Sanjeev Chopra Chandigarh. He stated that a demand of Rs. 11,72,900/- was created when he was at Jammu and the same appeared in income tax portal on 20.03.2019 which was disagreed by the assessee on 26.03.2019 and thereafter there was no communication received by the assessee either through email or by registered post. The assessee was entertaining bonafide belief that the demand had been knocked out and the return has been accepted. It was also submitted that no demand appeared in income tax portal thereafter. The assessee came to know of the outstanding demand only on 17.09.2024 when he got an email from the income tax department. Thereafter, the assessee had filed an appeal on 03.12.2024 before the ld JCIT(A) with a delay. The assessee is a salaried employee and the dispute that arises is with regard to claim of exemption u/s 10(10) and 10(10AA) of the Act in the sum of Rs. 10 lacs and Rs. 3 lacs respectively. Considering the reasons adduced in the condonation petition, we are directing the ld JCIT(A) to condone the delay and admit the appeal of the assessee for adjudication. The ld JCIT(A) is directed to decided the issue in dispute afresh in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. With these observations, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.