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Facts
The assessee filed an appeal after a delay of 300 days. The assessee's original income was Rs. 5,64,680/-, but the Assessing Officer (AO) passed an ex-parte assessment order at Rs. 7,86,04,100/- due to non-compliance with notices. The CIT(A) dismissed the appeal due to a 59-day delay in filing.
Held
The Tribunal condoned the delay of 300 days in filing the appeal by the assessee, holding that there was sufficient cause. The Tribunal set aside the CIT(A)'s order and remitted the matter back to the AO for a de novo assessment.
Key Issues
Whether the delay in filing the appeal by the assessee was sufficiently justified, and whether the CIT(A) erred in not adjudicating the appeal on merits.
Sections Cited
144, 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI JAGADISH
आदेश / O R D E R
PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2022-23 arises out of the order of Learned Commissioner of Income Tax (NFAC), Delhi [hereinafter “CIT(A)”] dated 30.09.2024 in the matter of assessment framed by the Assessing Officer [AO] u/s. 144 r.w.s 144B of the Income-tax Act,1961 (hereinafter “the Act”) dated 13.03.2024.
There is a delay of 300 days in filing the appeal by the assessee.
The assessee has filed condonation petition/affidavit stating the reasons for delay in filing the appeal. We have considered the petition/affidavit of delay in filing the appeal and satisfied that there was sufficient cause for not filing the appeal within the prescribed time limit. Hence, the delay is hereby condoned.
The assessee is an individual, filed his return of income declaring total income of Rs. 5,64,680/-. The case was selected for scrutiny under CASS. The A.O passed assessment order ex-parte, assessing total income of Rs.7,86,04,100/- as notices issued remained un-complied. Aggrieved, the assessee preferred an appeal before the Ld. CIT(A) with a delay of 59 days. However, the Ld. CIT(A) declined to condone the delay and dismissed the appeal as not maintainable.
At the outset, the Learned Authorized Representative (Ld. A.R.)
1. submitted that the assessment order was passed ex-parte and that the Ld. CIT(A) also not adjudicated the appeal on merits. Therefore, it is prayed that one more opportunity be granted to the assessee to substantiate his case before the A.O.
The Ld. Departmental Representative (DR), on the other hand, has relied on the orders of lower authorities.
We have heard the rival submissions, and perused the materials available on record. On perusal of the order of the Ld. CIT(A), it is observed that there was a delay of 59 days in filing the appeal before him. The assessee had explained that the delay was due to owing to bonafide medical ailments. However, the Ld. CIT(A) did not accept the explanation and dismissed the appeal as not maintainable. Having considered the matter, we are of the opinion that there was sufficient cause for not presenting the appeal within the prescribed time.
Accordingly, we set aside the impugned order and remit the matter back to the file of the A.O for denovo assessment in accordance with law, after affording reasonable opportunity of being heard to the assessee. This shall, however, subject to payment of costs of Rs.25,000/- (Rupees twenty five thousand only). The same shall be paid by the assessee to Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras within a period of one month from the date of receipt of this order and produce the receipt before the A.O.
The assessee is also directed to comply with all the notices issued by the A.O and furnish all relevant details for fresh consideration. In view of the above, the appeal filed by the assessee is allowed for statistical purposes only.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on 28th day of November, 2025 at Chennai.