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Facts
The Ld. Commissioner dismissed the Assessee's appeal, filed against an assessment order under Section 143(3) r.w. Section 147, citing a 68-day delay in filing. The Assessee contended that there was no such delay in filing the appeal.
Held
The Tribunal found that there was no delay in filing the appeal, contrary to the Ld. Commissioner's findings. The case was therefore remanded to the Ld. Commissioner for a fresh decision, with a directive to provide a reasonable opportunity of being heard and to expedite the order within six months.
Key Issues
Whether the Ld. Commissioner was justified in dismissing the Assessee's appeal on the grounds of an alleged 68-day delay in filing.
Sections Cited
250, 143(3), 147
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Income Tax Appellate Tribunal, MUMBAI BENCH“D”, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRYSHRI PRABHASH SHANKAR
O R D E R Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 16.10.2025, impugned herein, passed by National Faceless Appeal Centre (NFAC), Delhi/Ld. Commissioner of Income Tax (Appeals) [in short Ld. Commissioner] u/s 250 of the Income Tax Act, 1961, [in short ‘the Act’] for the A.Y. 2013-14.
In the instant case, the Ld. Commissioner in the impugned order, in Para No.1 and in the body of the impugned order, has repeated the fact that the Assessee has filed an appeal on dated 27.01.2019 against the Assessment Order dated 21.12.2018 passed u/s 143(3) r.w.s 147 of the Act. However, at last the same was dismissed by holding that the Assessee had filed the 1st appeal on 27.02.2019, and thus there was a delay of 68 days in filing the same.
Admittedly, there was no delay at all, in filing the 1st appeal, as attributed by the Ld. Commissioner in the impugned order, which is in fact contrary to the Form No.35 as well as body of the impugned order.
Thus, the case is remanded to the file of the Ld. Commissioner for decision afresh, suffice to say, by affording an reasonable opportunity of being heard to the Assessee.
Considering the peculiar facts and circumstances of the case, that this is an old appeal and substantive time has already been taken by the Ld. Commissioner in deciding the same, but still he dismissed the same in limine, we deem it appropriate and therefore
The Assessee is also directed to comply with the notices and file the relevant submissions/documents, which would be essentially required, and shall not cause any undue delay, otherwise, 6 months’ time limit would not be applicable.
In the result Assessee’s appeal is allowed statistical purposes.