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Facts
The assessee's appeals were dismissed by the First Appellate Authority (FAA) in limine due to delay. The delay was attributed to the assessee's accountant being on leave to support her daughter. The FAA rejected the condonation request, deeming the explanation vague.
Held
The Tribunal condoned the delay in filing the appeals before the FAA, subject to a cost of Rs. 50,000/-. The matter was remitted back to the FAA for adjudication on merits.
Key Issues
Whether the delay in filing the appeal before the FAA was inordinate and whether condonation was justified.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: SHRI GEORGE GEORGE K & SHRI JAGADISH
आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: These two appeals filed by the assessee are directed against two different orders of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi both dated 19.06.2025, passed under section 250 of the Income Tax Act, & 2237/Chny/2025 :- 2 -: 1961 (hereinafter called ‘the Act’). The relevant Assessment Years are 2008-09 & 2009-10.
At the outset, we notice that the First Appellate Authority (FAA) has dismissed the appeals of the assessee in limine without condoning the delay in filing the appeal of 292 days and 343 days for the assessment years 2008-09 & 2009-10 respectively.
On perusing the orders of the FAA, we noticed that the assessee had filed application for condonation of delay stating that its Accountant Ms. Geetha Baskar, who has handled the assessee’s income-tax matter was on intermittent leave from 15.11.2018 to 27.11.2019 in order to support her daughter during her pregnancy and delivery. The assessee has also furnished affidavit of Ms.Geetha Baskar stating the above reason before the FAA, which is extracted in the order of FAA for the assessment year 2009-10. However, the FAA has dismissed the appeals of the assessee by rejecting the condonation request stating that the explanation of the assessee is very vague in nature and is clear an after thought.
& 2237/Chny/2025 :- 3 -: 4. We are of the view that the delay is not being inordinate and in the interest of justice, we condone the delay in filing the appeals before FAA subject to a cost of Rs.25,000/- (Rupees twenty five thousand only) for each appeal, totaling to Rs.50,000/- to be paid to Tamil Nadu State Legal Services Authority at the Hon’ble High Court of Madras. The amount of Rs.50,000/- (Rupees Fifty Thousand only) shall be paid within a month’s time from the date of receipt of this order and assessee shall produce the receipt for the said payment before FAA. In term of above, we condone the delay in filing the appeals before FAA and direct the FAA to admit the issue on merits. Accordingly, we set aside the order of FAA and remit the matter back to his file for adjudicating the issue on merits. It is ordered accordingly.
In the result, the appeals filed by the assessee are allowed for statistical purposes.
Order pronounced in the open court on 23rd October, 2025 at Chennai.