SRI PARASWANATH DIGAMBAR JAIN BHAVAN MANAGEMENT TRUST ,VILLUPURAM vs. ACIT , CPC , BANGALORE

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 10.05.2022 relevant to the assessment year 2015-16.

The appeal filed by the assessee is delayed by two days in filing the appeal, for which, the assessee has filed a petition for condonation of the delay in the form of an affidavit, to which; the ld. DR has not raised any 2 serious objection. Consequently, since the assessee was prevented by sufficient cause, the delay of two days in filing of the appeal stands condoned and the appeal is admitted for adjudication.

Brief facts of the case are that the assessee filed its return of income for the assessment year 2015-16 on 16.03.2017 declaring income at ₹.NIL. The order under section 154 of the Income Tax Act, 1961 [“Act” in short] was passed by the CPC, Bengaluru on 01.03.2018 at an assessed income of ₹.7,40,510/-. The CPC, Bengaluru made an addition of ₹.7,40,510/- on account of disallowance of ₹.7,40,510/- on account of disallowance of exemption under section 11 of the Act and disallowance of deduction under section 24(a) of the Act. On appeal, the ld. CIT(A) dismissed the appeal of the assessee since petition for condonation of delay of 307 days in filing the appeal before the ld. CIT(A) was not filed.

On being aggrieved, the assessee is in appeal before the Tribunal. The ld. Counsel for the assessee has prayed for an opportunity to the assessee to file petition for condonation of delay before the ld. CIT(A) to explain the reasons for the delay.

On the other hand, the ld. DR relied upon the order of the ld. CIT(A).

We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. Against the disallowance made by the Assessing Officer and assessee filed an appeal before the ld. CIT(A) with a delay of 307 days in filing the appeal without filing a petition for condonation of delay. Therefore, the ld. CIT(A) dismissed the appeal of the assessee. To meet the ends of natural justice, we are of the considered opinion that the assessee may be given one opportunity so that the assessee can explain the reasons for the delay in filing the appeal before the ld. CIT(A). Accordingly, we remit the matter back to the file of the ld. CIT(A) to consider the petition for condonation of delay as may be filed by the assessee and pass order in accordance with law.

In the result, the appeal filed by the assessee is allowed for statistical purposes.