BALKRISHNA DEVRAJ DUBEY,BHAYANDER EAST, MUMBAI vs. INCOME TAX OFFICER WARD- 42(2)(1), MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRYAssessment Year: 2017-18
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 03.07.2025, impugned herein, passed by the National
Faceless Appeal Centre (NFAC)/Ld. Commissioner of Income Tax
(Appeals) (in short “Ld. Commissioner”) under section 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2017-18. Mr. Balkrishna Devraj Dubey
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2. At the outset, it is observed that there was delay of 506 days after excluding Covid-19 period, as exempted/excluded by the Hon’ble Apex Court in the suo-motu case number 3/2020, the delay period, in filling of 1st appeal before the Ld. Commissioner against the assessment order dated 26.12.2019 and the Assessee just by answering/mentioning in Form no. 35:
Whether there is delay in filling appeal
:
YES
If reply to 14 is Yes, enter the rounds for delay : Yes, inadvertent mistake of the Assessee
Neither filed any application for condonation of delay nor submitted any affidavit and therefore the Ld. Commissioner was constrained to dismiss the appeal in limine for want of limitation.
The Assessee by filling a duly sworn affidavit has claimed that in Covid-19 period his son has expired and therefore he started living in Mumbai and the Assessee is the only bread earner of his family and therefore the delay may be condoned.
Though the reason for delay which is otherwise duly supported with sworn affidavit, appears to as bonafide, genuine and unintentional, however the Assessee before the Ld. Commissioner failed to file any proper application for condonation of delay, thus for just and proper decision of the case and substantial justice, this Court is inclined to remand the case to the file of Ld. Commissioner for decision afresh on limitation point or application for condonation of delay along with duly sworn affidavit, which the Assessee undertakes to file . Suffice to say that the Ld. Commissioner shall afford a reasonable opportunity for filling of application for Mr. Balkrishna Devraj Dubey
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condonation of delay along with affidavit and of being heard to the Assessee. It is also clarified that the Ld. Commissioner in the event of condoning the delay, shall decide the appeal on merit.
The Assessee is directed to comply with the notices to be issued by the Ld. Commissioner and file the application for condonation of delay along with affidavit and relevant submissions/documents, as would be essentially required for proper and just decision of the case.
It is clarified that in case of subsequent default, the Assessee shall not be entitled for any leniency. Thus, the case is remanded to the file of the Ld. Commissioner for decision afresh accordingly.
In the result, the Assessee’s appeal is allowed for statistical purposes.
Order pronounced in the open court on 18.09.2025. (NARENDER KUMAR CHOUDHRY)
JUDICIAL MEMBER
* Kishore, Sr. P.S.
Copy to: The Appellant
The Respondent
The CIT, Concerned, Mumbai
The DR Concerned Bench
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By Order
Dy/Asstt.