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Facts
The assessee filed an appeal against the order of the Ld.CIT(A) which dismissed the appeal on account of delay in filing. The assessment was completed under section 143(3) r.w.s. 147 determining Long Term Capital Gain. The assessee claimed there was a reasonable cause for the delay.
Held
The Tribunal held that it would be fair and reasonable to remit the matter to the Ld.CIT(A) to consider the application for condonation of delay and decide the matter afresh. The assessee was directed to attend proceedings and submit necessary documentation.
Key Issues
Whether the Ld.CIT(A) erred in dismissing the appeal due to delay without considering the reasons and supporting documents provided by the assessee.
Sections Cited
143(3), 147
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Income Tax Appellate Tribunal, MUMBAI “SMC” BENCH : MUMBAI
Before: JUSTICE (RETD.) SHRI C.V. BHADANG & SHRI VIKRAM SINGH YADAV
Assessment Year : 2012-13 Radheshyam Shyamlal Gupta, Income Tax Officer, 5th Floor, Ward-11(2)(2), Anuradha Satyamurty Residency vs. Aayakar Bhavan, Plot No.16, N.S. Road No.11, M.K.Road, JVPD Scheme, Juhu, Mumbai-400020. Mumbai-400049. PAN : AABPG4019L (Appellant) (Respondent) For Assessee : Shri Jay Thakkar For Revenue : Shri Brajendra Kumar Date of Hearing : 02-12-2025 Date of Pronouncement : 10-12-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟], dated 04-07-2025, pertaining to Assessment Year (AY) 2012-13.
Briefly stated, facts of the case are that assessment in this case was completed u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 („the Act‟), wherein the AO has determined the Long Term Capital Gain at Rs. 37,21,230/-, being the 50% share of the assessee in respect of transfer of property, namely, Flat No. 2A & 2B, Anuradha Satyamurty Residency, Plot No.16, 11th Road, Juhu, Vile Parle (West), Mumbai, which the assessee has sold jointly with his wife, Mrs. Shubhadra R. Gupta. The assessee thereafter carried the matter in appeal before the Ld.CIT(A), who has since sustained the order of the AO and dismissed the appeal filed by the assessee on account of delay. Against the said order, the assessee is in appeal before us.
During the course of hearing, the Ld.AR submitted that the Ld.CIT(A) has dismissed the appeal on account of delay in filing the appeal. However, the Ld.CIT(A) has not taken into consideration the affidavit along with the supporting documents filed before the Ld.CIT(A), Court Rozanama, EOW proceedings, proceedings before MPID court and other documents, which substantiate that there was a reasonable cause for the delay in filing the appeal. It was submitted that the assessee be allowed one more opportunity and the matter may be remitted to the file of the Ld.CIT(A) for necessary adjudication.
The Ld. DR has been heard, who has submitted that there was substantial delay in filing the appeal by the assessee after excluding the Covid period and the assessee has not submitted any cogent and verifiable evidence, explaining the delay in filing the appeal and it was accordingly submitted that the order so passed by the Ld.CIT(A) be sustained.
We have heard the rival contentions and perused the material available on record. In light of submissions made by the Ld.AR that the Ld.CIT(A) has not taken into consideration the affidavit along with the supporting documents in terms of various Court cases and copies of which have been placed on record, we believe that it would be fair and reasonable that the matter is remitted to the file of the Ld.CIT(A) to consider the assessee‟s application seeking condonation of delay and decide the matter afresh after providing reasonable opportunity to the assessee. The assessee is also directed to attend to the proceedings and submit necessary information/documentation as so advised. The matter is accordingly remitted to the file of the Ld.CIT(A) for necessary adjudication.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 10-12-2025.