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Facts
The assessee filed appeals against orders of the CIT(A) for Assessment Years 2012-13 & 2013-14. The appeals were dismissed by the FAA for being filed with a significant delay, without condonation. The assessee had also filed revised returns beyond the prescribed time and a condonation application before the CBDT.
Held
The Tribunal noted that the assessee had filed a condonation application before the CBDT for delay in filing revised returns, which was pending. Since the outcome of this application could render the current appeals infructuous, the Tribunal restored the appeals to the FAA to await the CBDT's decision.
Key Issues
Whether the FAA was justified in dismissing the appeals without considering the pending condonation application before the CBDT for delayed revised returns?
Sections Cited
250, 143(1), 119(2)(b)
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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 appeals filed by the assessee are directed against two orders of Commissioner of Income Tax (Appeals), Addl/JCIT(A)-2, Jaipur, both dated 14.07.2025, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Years are 2012-13 & 2013-14.
& 2239/Chny/2025 :- 2 -: 2. At the outset, we notice that the First Appellate Authority (FAA) has dismissed the appeals of the assessee without condoning the delay in filing the appeal of 4332 days and 3709 days for assessment years 2012-13 & 2013-14 respectively. We notice that the appeals have been filed before the FAA as against the intimation orders issued u/s.143(1) of the Act dated 15.07.2013 and 20.03.2015 for assessment years 2012-13 & 2013-14 respectively.
The Ld.AR submitted that assessee had filed revised return for assessment years 2012-13 & 2013-14 beyond the time prescribed. It was further stated by the Ld.AR, if the revised return were taken into account and processed u/s.143(1) of the Act, there was no necessity for filing the appeals before the FAA and the present appeals. It was submitted by the Ld.AR that assessee has filed a condonation application u/s.119(2)(b) of the Act before the CBDT for condoning the delay in filing the revised return for assessment years 2012-13 & 2013-14 and the same is pending consideration. The Ld.AR submitted that the assessee is excepting a favourable decision from the CBDT on the condonation application. If the same is in favour, the appeals would become infructuous and hence, the Ld.AR submitted the & 2239/Chny/2025 :- 3 -: matter may be restored to the FAA to await the outcome of the condonation application filed before the CBDT.
The Ld.DR did not have any objection for remitting the matter to the file of the FAA to await the outcome of delay condonation application filed u/s.119(2)(b) of the Act, which is pending before the CBDT.
We have heard rival submissions and perused the material on record. The Ld.AR had submitted that if the revised returns filed on 11.06.2014 and 20.12.2019 for assessment years 2012- 13 and 2013-14 are considered / taken for processing u/s.143(1) of the Act, there would be no necessity for having filed the appeals before the FAA and the present appeals. Since the assessee had filed the condonation application before CBDT u/s.119(2)(b) of the Act for condoning the delay in filing the revised return and the same being pending consideration, we deem it appropriate to restore these appeals to the files of the FAA. The FAA is directed to await the outcome of the decision of CBDT on the petition filed u/s.119(2)(b) of the Act for condoning the delay in filing the revised return for assessment years 2012- & 2239/Chny/2025 :- 4 -: 13 & 2013-14 and take a decision in accordance with law. 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.