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Facts
The assessee filed appeals beyond the prescribed time limit due to a change in their legal counsel and the belief that the previous counsel was handling the appellate proceedings. The management only became aware of the ex-parte orders passed by the CIT(A) upon receiving recovery notices.
Held
The Tribunal condoned the delay in filing the appeals, finding the assessee's explanation to be bonafide and not a deliberate dilatory strategy. The Tribunal also noted that the CIT(A) had dismissed the appeals for non-compliance without providing sufficient opportunities.
Key Issues
Whether the delay in filing the appeal should be condoned and whether the CIT(A) properly adjudicated the grounds of appeal when dismissing them ex-parte.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DEHRADUN “DB” BENCH: DEHRADUN
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
ORDER PER BENCH: The captioned appeals are filed by assessee for various assessment years against the different orders of ld. CIT(A) and all are filed delayed which is tabulated as under:
ITA No. 48-51/DDN/2026
ITA NO. A.Y. AO order AO Order CITA(A) Delayed passed dt. order Dt. by days u/s 48/DDN/2026 2016-17 143(3) 27.12.2018 19.11.2024 364 49/DDN/2026 2012-13 271(1)(c) 26.03.2015 19.11.2024 364 50/DDN/2026 2014-15 143(3) 28.12.2016 30.10.2024 395 51/DDN/2026 2016-17 147/143(3) 26.05.2023 19.11.2024 364
These appeal were filed delayed by the assessee for which an application for condonation of delay is filed. It is stated that the order of Learned CIT(A) was served on e-filing portal and assessee was under Bonafide belief that the counsel engaged was looking after appellate proceedings. However, the law form stood dissolved and the neither the notices issued by ld. CIT(A) nor the order was ever communicated to the management of the assessee company. When the management got a notice for recovery of outstanding demands, the fact of passing of ex-parte orders by ld. CIT(A) was come to the knowledge of the management. Thereafter, assessee approached another law firm and filed the appeals for all the years. In this process, all the appeals were filed delayed. It is further stated that the delay was neither intentional nor deliberate but purely due to the above unavoidable circumstances. It is thus requested that delay being bonafide, deserves to be condoned and appeal be admitted for adjudication.
Per contra, Ld. Sr. DR opposed to the condonation of delay.
After considering the arguments of both the parties, we find that there is reasonable and sufficient cause with the assessee in filing all the appeals delayed. It must be remembered that in every case of delay, there can be some lapses of the litigant concerned, that alone -51/DDN/2026 is not enough to turn down the plea of assessee and to shut the doors against it. When the explanation does not smack of mala fide or it is not put forth as a part of dilatory strategy, the Courts must give utmost consideration to such litigant and its right of hearing of the appeal on merit ought not to be shut. Considering the overall facts and circumstances of the case and in the larger interest of justice, delay in filling all the four appeals is condoned and all the appeals filed by the assessee are admitted for adjudication.
Heard the contentions of both the parties and perused the material available on record. At the outset, from the perusal of the appellate orders, it is seen that the Ld. CIT(A) has provided many opportunities to the assessee to file the submissions in support of the grounds of appeal taken before him, however, none of the opportunities were availed by the assessee and, therefore, the CIT(A) has dismissed all the appeals of the assessee by deciding grounds against the assessee in absence of any evidences in support of the grounds taken.
6. Looking to the facts of the case and in the interest of justice, in our considered opinion, the assessee be granted one more opportunity in the instant case, therefore, all the appeals are restored to the file of Ld. CIT(A) for deciding them after providing one more opportunity to the assessee. The assessee is also directed to attend the proceedings before the Ld. CIT(A) and filed all the relevant details in appellate proceedings.
ITA No. 48-51/DDN/2026
In the result, all the appeals of the assessee in to 7. 51/DDN/2026 [Assessment Years 2016-17, 2012-13, 2014-15 & 2016-17] respectively, are allowed for statistical purposes.
Order pronounced in the open Court on 08.04.2026.