UTTRA CHANDRAVANSHI,KABIRDHAM vs. INCOME TAX OFFICER, BHILAI NAGAR

No one appeared on behalf of the assessee. No adjournment letter was filed. However, a written submission is on record. We considered the written submission filed by the assessee. The relevant paragraphs of the return submissions are reproduced as under: “The Appellant respectfully submits this comprehensive written submission against the order passed under Section 250 of the Income Tax Act, 1961, dated 16/04/2026, which dismissed the first appeal in limine due to a 104-day delay. I respectfully submit that the Hon'ble CIT(A) has rejected the appeal on the ground of delay in filling of appeal and the appellant didn't admit the delay in filling of appeal in form no. 35. In this regard, I wish to bring to your attention that the order under Section 147 r.w.s. 144 and 144B of Income Tax Act was passed by the Assessment Unit on 01/01/2025. However, the Appellant did not receive any communication neither through Physical notice nor through email alert regarding this order prior to 16/04/2025. The very first notification regarding any connected proceedings reached the Appellant's representative's email domain (umesh2soni@gmail.com) on April 16, 2025, at 12:43 PM from Indore.dcit1.2.vu@incometax.gov.in. Crucially, the subject line/content of the said email erroneously mentioned an incorrect Assessment Year, causing further ambiguity. Upon receipt of the email the Appellant immediately acknowledged the communication on the very same day vide mail at 5.54 PM and the first appeal was successfully filed on 15/05/2025. Counting from the date of actual receipt and knowledge (16/04/2025), the appeal was prepared and filed within a strict window of 30 days. Therefore, the appellant didn't admit the delay in filling in appeal in form 35. (Extracts of mail has been attached for your kind consideration).”

Ld. DR relied on the order of the Ld. AO and Ld. CIT(A).

We have heard Ld. DR and studied the records. In this case, Ld. CIT(A) has dismissed the appeal of the assessee on account of delay of 104 days in filing the appeal. However, as seen from the submission of the assessee that the assessee had not received the order under section 147 r.w.s 144 r.w.s. 144B of the Act dated 01.01.2025 for AY 2020-21, therefore, assessee submitted that there was no delay. Ld.DR has not brought on record any contrary fact. IN this facts we are convinced, there was sufficient cause for filing the appeal beyond statutory time. Even otherwise, substantial justice is more important than the procedural delay.

In these facts and circumstances of the case and in the interest of justice, we direct the Ld. CTI(A) to condone the delay and decide the appeal of the assessee on merit. Accordingly, we set aside the order of the Ld. CIT(A) to Ld. CIT(A) for denovo adjudication. Ld. CIT(A) shall provide a proper opportunity of hearing to the assessee and assesse shall comply the notice issued by Ld. CIT(A). Accordingly, grounds of appeal raised by the assessee are allowed for statistical purposes.

In the result, appeal of the assessee is allowed for statistical purposes.