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Facts
The assessee's appeal before the CIT(Appeals)/NFAC was dismissed as time-barred by 8 days. The assessee claimed the assessment order was received on April 4, 2022, and the appeal was filed on May 3, 2022, which they contended was within the time limit.
Held
The Tribunal found that the Revenue had not provided evidence to refute the assessee's claim regarding the receipt date of the assessment order and the appeal filing date. The Tribunal held that the appeal was not time-barred.
Key Issues
Whether the appeal filed before the CIT(Appeals)/NFAC was time-barred, considering the date of receipt of the assessment order and the date of filing the appeal.
Sections Cited
249(3)
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Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR
Before: SHRI PARTHA SARATHI CHAUDHURY
आदेश / ORDER
PER PARTHA SARATHI CHAUDHURY, JM
The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 06.01.2026 for the assessment year 2018-19 as per the grounds of appeal on record.
At the very outset, it is noted that the Ld.CIT(Appeals)/NFAC had observed that the appeal before the said authority was time barred by 8 days and that the assessee did not furnish any reasons explaining sufficiency of cause for such condonation in terms with Section 249(3) of the Income Tax Act, 1961 (for short ‘the Act’) and hence, the appeal of the assessee was dismissed.
At the time of hearing, the Ld. Counsel for the assessee demonstrates that they had received the assessment order on 04th April, 2022 as had been evident from the track consignment of Indian Postal Department and further, the same date has been reflected in Form 35 and therein, the appeal has been filed on 3rd May, 2022 before the First Appellate Authority, hence, it was within time.
In this regard, the Ld. Sr. DR submitted that it is not evident that the assessment order has been received through DAK since there is no mention about assessment order and hence, she could not express her
Having heard the submissions of the parties herein, I find that the Revenue has not brought on record any evidence to refute these facts on record. Further, even in Form 35, the same date has been mentioned and no dispute has been brought on record by the Revenue authority. In this regard, as per the records, there is no delay in filing appeal before the Ld. CIT(Appeals)/NFAC. Considering the entirety of facts and circumstances and upon examination of the relevant documents on record, it is held that the appeal filed before the Ld. CIT(Appeals)/NFAC is not time barred and accordingly, I set-aside the order of the Ld. CIT(Appeals)/NFAC and remand the matter back to its file for denovo adjudication on merits as per law while complying with the principles of natural justice. The assessee shall comply with the hearing notices before the said authority.
As per above terms, appeal of the assessee is allowed for statistical purposes. Order pronounced in open court on 02nd day of April, 2026.