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Facts
The Assessee's appeal was dismissed in limine by the CIT(A) for being barred by limitation, as an application for condonation of delay was allegedly not filed. The Assessment Order was dated 27/03/2015, received by the Assessee on 08/04/2015, and the appeal was filed on 13/05/2015, indicating a delay of 5/6 days.
Held
The Tribunal held that the impugned order of the CIT(A) suffers from perversity as it failed to consider the application for condonation of delay filed along with the appeal. The CIT(A) is directed to consider the condonation application and adjudicate the appeal afresh.
Key Issues
Whether the CIT(A) erred in dismissing the appeal without considering the application for condonation of delay and proceeding to adjudicate the appeal on merits.
Sections Cited
144, 147, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “J (SMC
order : 25.06.2025 O R D E R [ Per Rahul Chaudhary, Judicial Member:
1. 1. The present appeal preferred by the Assessee is directed against the order dated 05/02/2025, passed by the Additional/Joint Commissioner of Income Tax (Appeals) – 4, Kolkata [hereinafter referred to as the ‘CIT(A)’], whereby the Ld. CIT(A) had dismissed the appeal of the Assessee against the Assessment Order, dated 27/03/2015, passed under Section 144 read with Section 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year 2010-2011.
2. The Assessee has raised following grounds of appeal : “1. The learned Commissioner of Income Tax (Appeal) National Faceless Appeal Centre (NFAC) erred in Assessment Year 2010-2011 confirming the action of the Ld. Assessing Officer and dismissing the Appeal for want of “Application for condonation of Delay” and not considering the Appeal on merits.
2. The learned Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC) erred in confirming the action of the Ld. AO for remand report and not providing the copy of Remand Report submitted by the Ld. AO.
3. That the appellant craves leave to add to, alter, amend, modify, substitute, delete and/or rescind all or any of the Ground of Appeal on or before the final hearing, if necessity so arises.”
3. We have heard both the sides and have perused the material on record.
4. The primary grievance of the Assessee is that the CIT(A) has dismissed the appeal preferred by the Assessee in limine on the ground that the same is barred by limitation. Perusal of record shows that for the Assessment Year 2010-2011, assessment under Section 144 read with Section 147 of the Act was framed on the Assessee, engaged in the business of shipping, vide Assessment Order, dated 27/03/2015. The Assessing Officer, assessed total income of the Assessee at INR.12,02,294/-, after estimating business income at INR.5,91,879/- and making an addition of INR.6,10,415/- (being 10% of total credits to the bank account) to the same. Being aggrieved, the Assessee preferred appeal before the CIT(A) in physical form. As per Form 35, the Assessment Order was received by the Assessee on 08/04/2015, while the appeal was filed on 13/05/2015. Thus, there was delay of 5/6 days in filing the appeal. In the impugned Order, the Learned CIT(A) has recorded that despite opportunity having being granted to the Assessee, the Assessee had failed to file application seeking condonation of delay and therefore, the CIT(A) had dismissed the appeal as being barred by limitation. Being aggrieved, the Assessee is now in appeal before 2 Assessment Year 2010-2011 the Tribunal.
During the appellate proceedings before the Tribunal the Learned Authorized Representative for the Assessee had submitted that the appeal was filed in physical form. Since the various documents and details were filed by the Assessee as additional evidence, a Remand Report was sought by the CIT(A) from the Assessing Officer. The Assessee had also entered appearance before the Assessing Officer in the remand proceedings and furnished various documents and details. Thereafter, the appeal was transferred under e-Appeal Scheme. In response to notice dated, 28/10/2024, issued by the CIT(A) after the transfer, the Assessee had filed response on 24/12/2024 inviting the attention of the Learned CIT(A) to the remand proceedings. However, the CIT(A) dismissed the appeal as being barred by limitation without taking into consideration the material on record including the application seeking condonation of delay filed along with the appeal before the CIT(A). In the aforesaid facts, another opportunity was sought by the Learned Authorized Representative to make out a case of merits. On perusal of record, we find that application seeking condonation of delay was filed by the Assessee on 13/05/2015 alongwith Memorandum of Appeal in Form 35 which is not being taken into consideration by the CIT(A). In view of the aforesaid, we hold that the impugned order, dated 05/02/2025, passed by the CIT(A) suffers from perversity and is, therefore, set aside. The Learned CIT(A) is directed to consider the application seeking condonation of delay filed by the Assessee on 13/05/2025 and adjudicate the appeal afresh after taking into consideration the various documents/details furnished by the Assessee and after calling for the Remand Report from the Assessing Officer. The Assessee is also directed to furnish electronic copy of all the documents/details filed by the Assessee before the CIT(A) and the Assessing Officer in the remand proceedings in physical form before the Ld. CIT(A) on receiving notice of hearing of appeal. In 3 Assessment Year 2010-2011 terms of aforesaid, Ground No.1 raised by the Assessee is allowed, while Ground No.2 preferred by the Assessee is treated as allowed for statistical purpose.
In result, the present appeal preferred by the Assessee is allowed for statistical purpose.