KARGWAL ENTERPRISES PRIVATE LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 10(1)(2), MUMBAI

2 ITA 4052/Jodh/2024 Kargwal Enterprises Pvt Ltd 10(1)(2), Mumbai [in short, the “Ld. AO”] passed under section 143(3) read with section 147 of the Act, date of order 22/02/2016.

4 ITA 4052/Jodh/2024 Kargwal Enterprises Pvt Ltd 6. In our considered view, we find that the assessee has satisfactorily explained the delay in filing the appeal and has admitted that the appeal was initially filed manually before the Ld. CIT(A). Upon receipt of the assessment order within the prescribed time, the assessee proceeded to file the appeal in physical form. However, the assessee was unaware of the change in the procedure mandating online filing. Subsequently, upon becoming aware of the requirement, the assessee filed the appeal electronically. It is pertinent to note that the system of online filing of appeals was newly introduced in Assessment Year 2013–14, and the assessee’s ignorance of the same appears to be bona fide. The initial step of filing the appeal manually, immediately after receipt of the assessment order, indicates the assessee’s intention to pursue the matter diligently. Upon gaining knowledge of the correct procedure, the assessee promptly complied by filing the appeal online.

Considering the facts and circumstances, we are of the opinion that there exists sufficient cause for the delay in filing the appeal before the Ld. CIT(A). Accordingly, we direct that the delay be condoned and remit the matter to the file of the Ld.CIT(A) for fresh adjudication of the appeal de novo.

We refrain from expressing any opinion on the merits of the case so as not to prejudice the decision of the Ld. CIT(A). Needless to state, the assessee shall be afforded a reasonable opportunity of being heard during the remanded proceedings. The assessee is also directed to cooperate diligently with the Ld. CIT(A) to ensure expeditious disposal of the appeal.