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Facts
The Assessing Officer made an addition of Rs. 32,81,000/- for unexplained income. The Assessee filed a first appeal before the Commissioner with a delay of 231 days, which was dismissed in limine. The Assessee is now before the Tribunal with a further delay of 97 days in filing the present appeal.
Held
The Tribunal condoned the delay in filing the appeal, considering the Assessee's circumstances and the extension provided by the Apex Court. The case was remanded to the Commissioner for a decision on merit.
Key Issues
Whether the delay in filing the appeal before the Commissioner and the Tribunal can be condoned, and whether the case should be remanded for a decision on merit.
Sections Cited
147, 144, 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY
Present for: Assessee by : Shri Tanmay M. Phadke, A.R. Revenue by : Shri Kiran Unavekar, Ld. Sr. D.R. Date of Hearing : 16.01.2025 Date of Pronouncement : 14.02.2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 19.06.2024, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) under section 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2013-14.
Ms. Sudha Pillai 2. In the instant case, the Assessing Officer (in short ‘the AO’) vide order dated 06.09.2021 u/s 147 r.w.s. 144 of the Act has made the addition of Rs.32,81,000/- being full value of consideration for transfer of house property, as an unexplained/undisclosed income.
The Assessee, being aggrieved, challenged the said addition before the Ld. Commissioner by filing first appeal but with the delay of 231 days from the date of passing of the assessment order referred to above, who vide impugned order dismissed the appeal of the Assessee in limine and by holding “that there is no sufficient cause for condoning the delay in the institution of the appeal by the Assessee thus condonation of delay is hereby rejected. The Assessee has chosen not to file any reason in respect of the delay in filing the appeal. The Assessee cannot sleep over the filing of the appeal within the statutory time limit”.
The Assessee, being aggrieved, is in appeal before this Court.
Heard the parties and perused the material available on record. At the outset, it is observed that in the instant appeal as well there is a delay of 97 days in filing the instant appeal, on which the Assessee by filing an application along with duly sworn affidavit has claimed that the Assessee was not aware of the issuance of notices and passing of the impugned order dated 19.06.2024 due to non receipt of the same either on email or by post/courier at her existing residential address. The Assessee came to know about the impugned order only around 05.11.2024 when her son Mr. Kiran Pillai visited the ITBA portal during his India visit. The Assessee never had any assessment or appeals for any assessment years except the present assessment year. The Assessee is Ms. Sudha Pillai technologically handicap and completely dependent on her son for genuine emails, opening the email, tax account on the portal etc. and therefore delay in filling of this appeal has been occurred. The Assessee was neither casual nor grossly negligent in delaying for filing of the instant appeal. On the contrary the Ld. DR refuted such claim of the Assessee. This Court by considering the reasons stated by the Assessee as genuine, bonafide and unintentional, is inclined to the condone the delay, thus the delay is condoned.
Coming to the main case, it is observed that the assessment order was passed on 06.09.2021 by the NFAC, Delhi, which was challenged by filing first appeal on dated 25.05.2022 as against the due date on 05.10.2021, which resulted into delay of 231 days. Admittedly, the Hon’ble Apex Court in suo-moto writ petition (c) nos. 3 of 2022 waived/extended the period for filing of appeal which was expired between 15.03.2020 till 28.02.2022, to 30.05.2022 and therefore the appeal filed by the Assessee on 25.05.2022 cannot be treated as delayed appeal but in fact the same has been filed within the time period as waived/extended by the Hon’ble Apex Court in the said case.
Ld. D.R. did not refute the said factual aspect.
Considering the dates of assessment order and filing of the appeal before the Ld. Commissioner and the order passed by the Hon’ble Apex Court in the case referred to above, this Court is inclined to condone the delay in filing of the first appeal before the Ld. Commissioner and to remand the case to the file of the Ld. Commissioner for decision on merit. Thus, the case is remanded to the file of the Ld. Commissioner for decision on merit.
Order pronounced in the open court on 14.02.2025.