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Income Tax Appellate Tribunal, “F” BENCH, MUMBAI
Before: SHRI SAKTIJIT DEY, HONBLE & SHRI NARENDRA KUMAR BILLAIYA, HONBLE
ORDER \nPER NARENDRA KUMAR BILLAIYA, AM:\n\n\nआयकर अपीलीय अधिकरण\nINCOME TAX APPELLATE TRIBUNAL\nI.T.A. No. 2658/Mum/2025\nI.T.A. No. 2757/Mum/2025\n2\nI.T.A. No. 2658/Mum/2025 & two separate appeals by the assessee preferred against two\nseparate orders of NFAC, Delhi (hereinafter “the ld. CIT(A)"] dt.\n24/02/2025 pertaining to AY 2017-18.\n2.\nSince facts are interlinked, both these appeals are disposed off by\nthis common order for the sake of convenience of brevity.\n3.\nFacts of ITA No. 2658/Mum/2025; AY 2017-18, are considered.\n4.\nIt has been brought to our notice that due to delay of 1383 days in\nfiling the appeal, the ld. CIT(A) without condoning the delay has\ndismissed this appeal. This appeal pertains to the additions made by the\nAO amounting to Rs.4,22,50,000/-.\n4.
Similarly, in which is in respect of the\npenalty levied u/s 270A of the Act in respect of the additions mentioned\nhereinabove, the appeal of the assessee was late and barred by\nlimitation and the ld. CIT(A) dismissed the appeal without condoning\nthe delay.\n5.\nBefore us, the ld. Counsel for the assessee furnished the affidavit\nstated that because of the negligence of the ld. Counsel, the appeal could\nnot be preferred in time.\n6.\nWe are of the considered view that since the delay was before the\nld. CIT(A), the ld. CIT(A) has to consider the affidavit and the cause of\nthe delay. Therefore, in the interest of justice and fairplay, we remit the\nmatter to the file of the ld. CIT(A) with a direction to the assessee to\nfurnish the affidavit before the ld. CIT(A) justifying the cause of delay\nand the ld. CIT(A) is directed to decide the issue of condonation of delay\nafresh and if convinced, decide the appeal on merits of the case.\n7.\nIn the result, appeals of the assessee are allowed for statistical\npurposes.\n\nOrder pronounced in the Court on 18th June, 2025 at Mumbai.\nSd/-\n(SAKTIJIT DEY)\nVICE PRESIDENT\nSd/-\n(NARENDRA KUMAR BILLAIYA)\nACCOUNTANT MEMBER\n\nMumbai, Dated 18/06/2025\n*SC SPS\n\nआदेश की प्रतिलिपि अग्रेषित/