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Facts
The assessee's appeal before the CIT(A) was dismissed due to being barred by limitation by 89 days. The assessee requested condonation of delay, stating it was due to reasonable and sufficient cause, including not receiving the notice.
Held
The Tribunal condoned the delay in filing the appeal before the CIT(A) finding the assessee was prevented by a reasonable and sufficient cause. The matter was remitted back to the CIT(A) to decide the appeal afresh after providing an adequate opportunity of being heard.
Key Issues
Whether the delay in filing the appeal before the CIT(A) should be condoned and if the matter should be remitted back for fresh adjudication.
Sections Cited
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Income Tax Appellate Tribunal, “F” BENCH, MUMBAI
Before: SHRI SAKTIJIT DEY, HON’BLE & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE
Assessee by : Shri Aditya Ramchandran, A/R Revenue by : Ms. Kavitha Kaushik, Sr. D/R सुनवाई की तारीख/Date of Hearing : 30/07/2025 घोषणा की तारीख /Date of Pronouncement: 30/07/2025 आदेश/O R D E R
PER NARENDRA KUMAR BILLAIYA, AM:
This appeal by the assessee is preferred against the order dated 26/12/2024 by NFAC, Delhi, [hereinafter the ‘ld. CIT(A)’] pertaining to AY 2020-21.
The sum and substance of the grievance of the assessee is that the ld. CIT(A) dismissed the appeal and confirmed the addition of Rs. 54,53,390/- as the appeal filed before him was barred by limitation. 3. The appeal is barred by limitation by 89 days. The assessee has requested for the condonation of delay by filing the application supported by an affidavit.