Loading judgment…
Facts
Assessment for AY 2013-2014 was completed under Section 143(3). The CIT(A) dismissed the assessee's appeal against this order, deeming it time-barred under Section 249(2) as it was filed on 13/06/2016, exceeding the 30-day limit from the order's service on 04/04/2016. The assessee contended that a physical appeal was filed within time on 27/04/2016, and an e-appeal on 13/06/2016 fell within the extended period specified by CBDT Circular No. 20 of 2016.
Held
The Tribunal found that the assessee's physical appeal was filed on 27/04/2016, which was within the prescribed 30 days. It further noted that the e-appeal on 13/06/2016 was also within the extended deadline of 15/06/2016 set by CBDT Circular No. 20 of 2016. Consequently, the appeal before the CIT(A) was not barred by limitation, and the CIT(A)'s order was set aside, remanding the matter for a decision on merits after providing a hearing opportunity.
Key Issues
Whether the appeal filed before the CIT(A) was time-barred, considering both physical and electronic filing dates and the extensions granted by CBDT circulars for e-filing.
Sections Cited
143(3), 249(2), Rule 45, CBDT Circular 20/2016
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “D” BENCH, MUMBAI
order : 31.10.2025 O R D E R [ Per Rahul Chaudhary, Judicial Member:
1. 1. The present appeal preferred by the Assessee is directed against the order, dated 26/06/2025, passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the CIT(A)’] whereby the Ld. CIT(A) had dismissed the appeal against the Assessment Order, dated 30/03/2016, passed under Section 143(3) of the Income Tax Act, 1961 for the Assessment Year 2013-2014.
2. The relevant facts for adjudication of the primary issue raised in the present appeal are that the assessment was framed on the Assessee for the Assessment Year 2013-2014, vide Assessment Order, dated 30/03/2016, passed under Section 143(3) of the Act. Vide impugned Order, dated 26/06/2025, the Learned CIT(A) dismissed the appeal Assessment Year 2013-2014 preferred by the Assessee against the Assessment Order holding as under: “6. Condonation of delay The date of service of order/notice of demand is 04.04.2016 and appeal was filed on 13.06.2016. As such, appeal was not filed within the time prescribed u/s.249(2) of the Act. The appellant, however, filed condonation of delay petition and even mentioned that there was no delay in filing appeal in SI No.14 of form no.35.
7. Decision Considering that the appeal was not filed within the time allowed u/s.249(2) of the Act and no condonation of delay petition has been filed, the appeal of the appellant cannot be entertained and is, accordingly, dismissed.”
3. Being aggrieved by the above order passed by the Learned CIT(A) dismissing the appeal preferred by the Assessee as being barred by limitation, the Assessee has preferred the present appeal before the Tribunal on the grounds reproduced at Paragraph 2 above.
We have heard both the sides and perused the material on record.
We find that the in the present case the appeal was filed by the Assessee in physical form on 27/04/2016 which falls within the prescribed period of 30 days from the date of the Assessment Order, dated 30/03/2016.
We further note that the Assessee had also filed the same appeal electronically on 13/06/2016 which falls within the extended period for e-filing the appeals (upto 15/06/2016) granted by the Circular No. 20 of 2016 issued by the Central Board of Direct Taxes (CBDT). The relevant extract of the said circular reads as under:
2 Assessment Year 2013-2014 “Rule 45 of the Income Tax Rules, 1962, mandates compulsory e-filing of appeals before Commissioners of Income Tax (Appeals) with effect from 01.03.2016 in respect of persons who are required to furnish return of income electronically. It has come to the notice of the Central Board of Direct Taxes (hereinafter referred to as the Board) that in some cases the taxpayers who were required to e-file Form 35, were unable to do so due to lack of knowledge about e-filing procedure and/or technical issues in e-filing. Also, the EVC functionality for verification of e-appeals was made operational from 12.05.2016 for individuals and from 19.05.2016 for other persons. Word limit for filing grounds of appeal and mapping of jurisdiction of Commissioners of Income Tax (Appeals) were also a cause of grievance in some cases.
The matter has been examined by the Board. While the underlying issues relating to e-filing of appeals have since been addressed and resolved, in order to mitigate any inconvenience caused to the taxpayers on account of the new requirement of mandatory e-filing appeals, it has been decided to extend the time limit for filing of such e-appeals. E-appeals which were due to be filed by 15.05.2016 can be filed up to 15.06.2016. All e- appeals filed within this extended period would be treated as appeals filed in time.
In view of the extended window for filing e-appeals, taxpayers who could not successfully e-file their appeal and had filed paper appeals are required to file an e-appeal in accordance with Rule 45 before the extended period i.e. 15.06.2016. Such e-appeals would also be treated as appeals filed within time.” (Emphasis Supplied)
In view of the above we hold that the appeal preferred by the Assessee before the CIT(A) was not barred by limitation. Accordingly 3 Assessment Year 2013-2014
Order, dated 26/06/2025, passed by the Learned CIT(A) is set aside with the directions to adjudicate the appeal on merits after granting the Assessee a reasonable opportunity of being heard.
In terms of above, the present appeal is allowed for statistical purposes.