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Facts
The assessee's appeal was filed with a delay of 180 days. The assessee presented an affidavit explaining the delay, which was found to be bonafide and beyond the control of the assessee. The CIT(A) had dismissed the appeal without adjudicating on merits due to the delay.
Held
The Tribunal held that the reasons provided by the assessee for the delay in filing the appeal were reasonable. The delay was condoned, and the CIT(A) was directed to adjudicate the issues on merits after considering the assessee's submissions and evidence.
Key Issues
Whether the delay in filing the appeal was reasonable and should be condoned by the Tribunal? Whether the CIT(A) erred in dismissing the appeal without adjudicating on merits?
Sections Cited
144, 263
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Before: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunatha
Year: 2016-17 Ravi Vijayalakshmi, Vs. The Income Tax Officer, 211/A 211A, RS Road, Reddipalayam, Non Corporate Ward 6(1), Athipattu 600 120, Tamil Nadu. Chennai. [PAN:AKBPV5530B] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Shri Y. Sridhar, F.C.A. ��थ� की ओर से/Respondent by : Ms. Gouthami Manivasagam, JCIT सुनवाई की तारीख/ Date of hearing : 28.10.2025 घोषणा की तारीख /Date of Pronouncement : 29.10.2025 आदेश /O R D E R
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:
This appeal filed by the assessee is directed against the order dated 27.01.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2016-17.
We find that this appeal is filed with a delay of 180 days. The assessee filed an affidavit for condonation of delay stating the reasons. Upon hearing both the parties and on examination of the said affidavit, we find the reasons stated by the assessee are bonafide, which really prevented in filing the appeal in time. Thus, the delay is condoned and admitted the appeal for adjudication.
The assessee raised 5 grounds of appeal on merits besides challenging the exparte order of the ld. CIT(A) in dismissing the appeal of the assessee by rejecting the prayer of the assessee to condone the delay in the facts and circumstances of the case.
4. At the outset, we note that the Assessing Officer completed the assessment under section 144 r.w.s. 263 of the Income Tax Act, 1961 [“Act” in short] for AY 2016-17 dated 29.03.2022 against which, the assessee filed an appeal before the first appellate authority with delay. We note that the assessee, in Form 35 stated the reasons for the delay, which is reproduced at para 2 of the impugned order. However, the ld. CIT(A) did not accept the reasons stated by the assessee for the delay and dismissed the appeal.
The ld. AR Shri Y. Sridhar, F.C.A., referring to statement of facts Sl.No. 9, submits that the assessee has furnished the reasonable cause for the delay in filing the appeal in Form 35. He drew our attention to para 2 of the impugned order and submits that the ld. CIT(A) has reproduced the reasons for the delay stated by the assessee. By reiterating the submissions made before the first appellate authority, the ld. AR submits that the delay in filing the appeal is neither wilful nor deliberate and due to the circumstances beyond the control of the assessee and prayed to pass suitable directions to the ld. CIT(A).
The ld. DR Ms. Gouthami Manivasagam, JCIT supported the order passed by the ld. CIT(A).
We have heard both the parties and perused the material available on record. On perusal of Col. 15 of Form 35, we note that the assessee furnished reasonable cause for the delay in filing the appeal. In para 2 of the impugned order, the ld. CIT(A) has reproduced the reasonable cause for the delay stated by the assessee, but, however, rejected the submissions of the assessee and dismissed the appeal without adjudicating the issues on merits. Considering the submissions of the ld. AR, the reasons stated by the assessee for the delay in filing the appeal, is found to be reasonable cause. Accordingly, we direct the ld. CIT(A) to condone the delay and adjudicate the issues on merits after considering the submissions/evidences as may be furnished by the assessee. Thus, the ground raised by the assessee is allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 29th October, 2025 at Chennai.