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Facts
The assessee's appeal was dismissed in limine by the CIT(A) for being barred by 1222 days. The assessee contended that a pending rectification petition and the period of exclusion due to the Covid-19 pandemic caused the delay.
Held
The Tribunal found that there was a bonafide and sufficient cause for the delay in filing the appeal. The Tribunal condoned the delay and set aside the appeal to the CIT(A) for fresh adjudication on merits.
Key Issues
Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and if the delay should be condoned.
Sections Cited
234B, 246A, 226, 154
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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: SHRI MANU KUMAR GIRI & SHRI JAGADISH
आदेश / O R D E R
PER MANU KUMAR GIRI, JM:
This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, [CIT(A)] dated 25.07.2025 for Assessment Year 2012-13.
Brief facts are that the ld.CIT(A) has dismissed the appeal of the assessee in limine as the appeal filed was barred by 1222 days.
3. Before us, the ld. counsel for the assessee has filed dates and events as under: 10.12.2018 Show cause notice issued to the appellant 27.12.2018 Response to show cause notice filed by the appellant 27.12.2018 Date of Re-assessment order passed 24.01.2019 Rectification petition filed seeking rectification of the re-assessment order 15.03.2020 Commencement of period of exclusion granted by Supreme Court on account of Covid-19 pandemic. 02.09.2021 Suo moto rectification order passed for re- computing interest u/s 234B of the Act 03.03.2022 Bank attachment of the appellant was attached 29.05.2022 Completion of of period of exclusion granted by Supreme Court including the grace period on account of Covid-19 pandemic. 05.06.2022 Belated appeal filed before the First Appellate Authority after seeking professional advice He further contended that in view of the non-disposal of the pending rectification petition dated 24.01.2019 filed by the appellant, the appellant had not filed an appeal in terms of section 246A of the Act and however there was a notice u/s226 of the Act in attaching the bank account of the appellant on 03.03.2022 which forced the appellant to take a professional advice. Based on the professional advice, the appeal against the reassessment order was prepared and filed belatedly on 05.06.2022 and the belated filing of appeal is neither willful nor deliberate but due to the understanding of the proceedings initiated and pending before the JAO for deleting the tax computation forming part of the reassessment order through the said pending rectification proceedings. The ld.counsel for the Assessee submitted that pursuing the alternate remedy available under the Act in the form of rectification proceeding under section 154 of the Act would constitute reasonable cause for the belated filing of the appeal under consideration. He relied upon the judgment of the Jurisdictional High Court in the case reported in 153 ITR 596 approved the belated filing of appeal in pursuance to the alternate remedy pursued by the assessee which according to the court would constitute reasonable cause for permitting the Assessee in pursuing the belated appeal on merits.
The Ld. DR Ms. Pryati Sharma, JCIT pleaded for dismissal of the appeal. She entirely supported the impugned order.
We have gone through the orders of lower authorities, dates and events and submission addressed by both the parties. We are of the considered view that there was bonafide and sufficient cause for the delay in filing appeal before the ld.CIT(A). Hence, we condone the delay in filing the appeal. Further, in the interest of justice and in the light of aforesaid factual position, we deem it fit to set aside the appeal to the file of the ld.CIT(A) for fresh adjudication of appeal on merits. The Ld.CIT(A) who shall proceed for fresh adjudication of appeal after providing proper opportunity of hearing to the assessee as per law. The assessee is directed to substantiate its case forthwith without any fail. We make it
In the result, appeal filed by the assessee is allowed for statistical purpose.
Order pronounced on the 11th day of November, 2025, in Chennai.