DEEPON PATEL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME-TAX - CIRCLE 16(2), MUMBAI

Since the issues involved in both the appeals are identical and pertain to the same assessee, they have been clubbed together, heard together, and are being disposed of by this consolidated order for the sake of convenience and brevity. Firstly, we shall take up ITA No. 9453/Mum/2025. The assessee has raised the following grounds:

The appeal of the assessee was dismissed by the Ld. CIT(A) by not condoning the delay in filing the appeal.

From the perusal of the order of the Ld. CIT(A), we notice that no reasons were stated by the assessee which prevented it from filing the appeal within the prescribed period of 30 days. In this regard, it has been categorically held by the Ld. CIT(A) that all the notices were successfully delivered to the email address of the assessee. However, the assessee had neither adduced any reasonable cause nor demonstrated sufficient cause for seeking condonation of delay. Accordingly, the appeal of the assessee was dismissed.

On the contrary, the Ld. AR placed on record the Paper Book comprising Pages 1 to 15, wherein the affidavit of the assessee has been filed at Pages 12 to 15, containing the reasons for seeking condonation of delay. Admittedly, the said affidavit was neither appreciated nor considered by the Ld. CIT(A).

From the order of the Ld. CIT(A), we notice that there is no discussion with regard to the filing of the said affidavit or the consideration of the application seeking condonation of delay contained in the Paper Book at Pages 1 to 5.

Be that as it may, without going into the merits of the issues raised in the present appeal, we are of the considered view that one more opportunity deserves to be granted to the assessee to establish sufficient cause for seeking condonation of delay before the Ld. CIT(A.). Accordingly, we restore the matter to the file of the Ld. CIT(A) with a direction to consider the affidavit as well as the application for condonation of delay filed by the assessee and to pass a fresh order in accordance with law after providing adequate opportunity of hearing. The assessee shall also be at liberty to furnish such documentary evidence, if any, as may be necessary to substantiate the sufficient cause pleaded for seeking condonation of delay.

However, the restoration of the matter shall be subject to payment of costs of Rs. 2,000/- by the assessee, which shall be deposited in the Prime Minister Relief Fund, and a copy of the receipt shall be placed on record before the Ld. CIT(A) within 30 days from the date of receipt of this order.

The assessee shall not seek any adjournment on frivolous grounds and shall remain cooperative during the course of the proceedings. Needless to mention, the Ld. CIT(A) shall provide adequate opportunity of hearing to the assessee before deciding the matter afresh.

Since the issues involved in the present appeal are similar to those in ITA No. 9453/Mum/2025, the findings and decision rendered in the above paragraphs shall apply mutatis mutandis to this appeal as well.