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Facts
The revenue appealed an order passed by the CIT(A) which had dismissed the assessee's appeal as time-barred. The assessee had filed an application for condonation of delay before the CIT(A).
Held
The Tribunal noted a similar case where the matter was restored to the CIT(A) for fresh adjudication. The Tribunal decided to remit the matter back to the CIT(A) to examine the condonation of delay application and decide on merits if the delay is condoned.
Key Issues
Whether the appeal filed before the CIT(A) was beyond the period of limitation, and if so, whether the delay should be condoned and the appeal decided on merits.
Sections Cited
250, 1961
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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI SANDEEP GOSAIN
Date of Hearing 25.08.2025 Date of Pronouncement 25.08.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.:
The present appeal has been filed by the revenue challenging the impugned order dt. 12.03.2025 passed under section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2011-12.
At the very outset, I noticed that appeal of the 2. assessee was dismissed by Ld. CIT(A) as the same was not filed within limitation. In this regard Ld. AR has filed written submissions along with application for condonation of delay in filing appeal before Ld. CIT(A) and the reasons for non compliance before the lower authorities.
Smt. Shrishit Gupta, Mumbai. 3. After having gone through the documents placed on record and hearing the counsels for both the parties, I found that under similar facts and circumstances the Coordinate Bench of ITAT in assessee’s own case in for A.Y 2012-13 has already restored the matter to Ld. CIT(A).
Therefore considering the facts of the present case and the explanation put forth before me, and also keeping in view the decision of the Coordinate bench in assessee’s own case under the similar set of facts, I am of the view that the matter deserves to be remitted back to the file of Ld. CIT(A) for afresh adjudication. Ld. CIT(A) shall examine on the basis available records and the submissions of the assessee, the actual date on which the assessment order came to the knowledge of the assessee if it is found that appeal was filed beyond the period of limitation, the Ld. CIT(A) shall afford an opportunity to file an appropriate application for condonation of delay supported by relevant material including the affidavit. If such application is filed than Ld. CIT(A) shall adjudicate the issue of condonation of delay in accordance with law and thereafter proceed to dispose of the appeal on merits, in case the delay is condoned.
5. Before parting, we make it clear that our decision to restore the matter back to the file of the Ld. CIT(A) shall in no way be construed as having any reflection or expression
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 25/08/2025