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Facts
The First Appellate Authority (FAA) dismissed the assessee's appeals in limine due to an inordinate delay of 3839 days in filing them and the assessee's failure to provide specific reasons for the delay or file a condonation petition despite receiving notices. The assessee contended that they were not initially aware of the intimation under Section 200A levying late fees under Section 234E.
Held
The Income Tax Appellate Tribunal (ITAT) deprecated the assessee's non-chalant attitude but, in the interest of justice and equity, restored the matter to the FAA. The assessee is directed to file a proper condonation application with specific reasons, and the FAA shall consider the merits of the appeals if satisfied with the reasons for delay, after providing a reasonable opportunity of hearing.
Key Issues
Whether the First Appellate Authority was justified in dismissing appeals in limine due to an inordinate delay of 3839 days, and the conditions under which such delay can be condoned for a merit-based hearing.
Sections Cited
250, 200A, 234E
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: SHRI GEORGE GEORGE K & SHRI INTURI RAMA RAO
आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: These appeals filed by the assessee are directed against two orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 01.09.2025 & 29.08.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Years are 2013-14 & 2014-15.
& 2934/Chny/2025 :- 2 -: 2. At the very outset, we notice that First Appellate Authority (FAA) had dismissed the appeals of the assessee in limine without adjudicating on merits. The FAA held that there is inordinate delay of 3839 days in filing both the appeals before him and the assessee has not submitted the reasons for delay. In Form 35, assessee has not given any specific reasons for delay in filing the appeals before FAA. The FAA had issued various notices to the assessee to submit proper reason for the inordinate delay in filing the appeals. But the assessee has filed adjournment applications and hence, the FAA had dismissed the appeals in limine without condoning the delay in filing the appeals.
The Ld.AR submitted that assessee was not in receipt of intimation u/s.200A of the Act levying late fees u/s.234E of the Act. It was stated that assessee became aware of the intimation issued u/s.200A of the Act belatedly and immediately on the knowledge of intimation u/s.200A of the Act, appeals were filed before FAA belatedly.
The ld.DR was duly heard.
We have heard rival submissions and perused the material on record. The appeals filed by the assessee have been dismissed by & 2934/Chny/2025 :- 3 -: the FAA in limine without condoning the delay of 3839 days. Admittedly, the assessee had not filed the condonation petition, though the FAA had issued notices. We strongly deprecate the nonchalant attitude of the assessee in not responding to the notices issued by the FAA. However, in the interest of justice and equity, we are of the view that the matter needs to be restored back to the files of the FAA. Accordingly, we restore the matter to the files of the FAA. The assessee is directed to file a proper condonation application with specific reasons for delay in filing the appeals before the FAA. If the FAA is satisfied with the reasons given for condonation of delay, he shall consider the issue on merits. The FAA shall afford a reasonable opportunity of hearing to the assessee before a decision is taken in the matter. It is ordered accordingly.
In the result, both the appeals filed by the assessee are allowed for statistical purposes.
Order pronounced in the open court on 16th December, 2025 at Chennai.