Loading judgment…
Facts
The assessee filed appeals against orders passed by the NFAC and Ld.CIT(A), but there was a delay in filing these appeals. The assessee claims the delay was due to not receiving communications about the orders and being preoccupied with personal matters, while the revenue argued it was due to negligence.
Held
The Tribunal condoned the delay in filing the appeals, acknowledging the possibility of the assessee not being aware of the proceedings. The appeals were remitted back to the Ld.CIT(A) to provide the assessee an opportunity to present their case.
Key Issues
Whether the delay in filing the appeal should be condoned, and if the case should be remanded to the Ld.CIT(A) for a fresh adjudication.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “K(SMC
Before: SMT. BEENA PILLAI & SMT. RENU JAUHRI
Per Bench : The present appeals filed by the assessee arises out of orders dated 28/10/2024 for assessment year 2012-13 and
At the outset the Ld.AR submitted that, there is delay in filing present appeals before this Tribunal of about 170 days to 2 months respectively. The affidavit of assessee along with application seeking condonation of delay has been filed as under:
The Ld.AR submitted that, the consultant who was handling the appeals of assessee was receiving notice of hearing issued by the Ld.CIT(A). However, he did not attend the hearing. The assessee submits that she was not aware about the notice being & 4152/Mum/2025; A.Y. 2011-12 & 2012-13 Meeta Navin Rathod issued. In this circumstances she submitted that the order having passed by the Ld.CIT(A) was not in the knowledge of assessee. It was submitted that, for these reasons there was delay in filing present appeals before this Tribunal. 3.1 On the contrary, the Ld.DR vehemently objected as an intimation is always sent by SMS to the assessee which could not have been missed. He submitted that there is a clear negligence on behalf of the assessee to keep track of the appeals filed before the Ld.CIT(A) which cannot be treated as bonafide mistake under the present facts. We have been perused the submissions advance by both sides in the light of record placed before us.
It is noted that the authorised representative of the assessee was informed about the notice issued by the Ld.CIT(A). The email ID mentioned in the Form 35 was used for communicating relevant notice of hearing as well as the impugned orders passed for the years under consideration. Further the assessee did not communicate with the authorised representative calling upon him to find the status of the appeals filed, which in our opinion should have been done.
Be that as it may, the impugned orders passed are without any representation and/or considering evidences on behalf of the assessee. In the interest of justice we remit these appeals back to the Ld.CIT(A), upon payment of cost of Rs. 5,000/- paid by assessee to Prime Minister Relief Fund. The delay in filing present appeals before this Tribunal is thus condoned. The assessee is directed to file an affidavit undertaking the payment having before the Ld.CIT(A). The Ld.CIT(A) shall then issue notice to the & 4152/Mum/2025; A.Y. 2011-12 & 2012-13 Meeta Navin Rathod assessee. The assessee is given opportunity to file evidences/documents to substantiate its claims before the Ld.CIT(A)/NFAC. With the above directs we remit both the appeal before the Ld.CIT(A). Accordingly the grounds raised by the assessee for A.Y. 2011- 12 & 2012-13 stands partly allowed for statistical purposes. In the result the appeals filed by the assessee for assessment years 2011-12 and 2012-13 stands partly allowed for statistical purposes. Order pronounced in the open court on 31/07/2025