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Facts
The assessee's appeal was dismissed by the CIT(A) in limine due to a delay in filing and the non-submission of reasons for the delay, despite being granted opportunities. The assessee claimed unawareness of the order due to a lack of 'Real Time alert' in the National Faceless Appeal Scheme.
Held
The Tribunal condoned the 34-day delay in filing the appeal before it, finding sufficient reason. The Tribunal restored the matter to the CIT(A) to allow the assessee to file a proper condonation application and to decide the appeal on merits.
Key Issues
Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the CIT(A) was justified in dismissing the appeal in limine without adjudicating on merits.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: SHRI GEORGE GEORGE KAND SHRI S.R. RAGHUNATHA
आदेश /O R D E R
PER GEORGE GEORGE K, VICE PRESIDENT:
This appeal at the instance of the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 19.11.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2018-19.
2. There is a delay of 34 days in filing the appeal. The assessee has filed condonation petition along with affidavit stating therein the reasons for belated filing of this appeal. The reasons stated in the affidavit for belated filing is that, there is no ‘Real Time alert’ in the National Faceless Appeal Scheme, 2023. Therefore, The assessee was unaware of the appellate order being uploaded into the portal. During the first week of March, 2025, when the petitioner enquired his Chartered Accountant about the status of his case pending before NFAC, the Chartered Accountant verified the portal and only then, the assessee came to know that order has been passed and uploaded. Immediately, the assessee’s chartered accountant advised the assessee to file appeal before the Tribunal and the appeal was filed with a delay of 34 days. On perusal of the same, we find there is sufficient reason for delay in filing this appeal before the Tribunal. Hence, we condone the delay in filing the appeal and proceed to dispose off the appeal on merits.
At the very outset, we notice that CIT(A) had dismissed the appeal of the assessee in limine without adjudicating on merits. The CIT(A) held that there is a delay of almost five months in filing the appeal before him and the assessee has not submitted the reasons for delay. The CIT(A) has noted that though the assessee in Form 35 has stated that he has filed condonation petition, no condonation petition was filed. Since the assessee has not filed the reasons for delay, the CIT(A) had rejected the appeal in limine after giving two opportunities to the assessee to file condonation petition. It was submitted by the ld.AR that one more opportunity may be provided to the assessee to file condonation petition before the CIT(A).
The ld.DR submitted that adequate opportunities were provided from the offices of the CIT(A) and there is no violation of principles of natural justice. Therefore, it was prayed the appeal of the assessee may be dismissed.
We have heard rival submissions and perused the material on record. The appeal filed by the assessee has been dismissed by the CIT(A) in limine without condoning the delay. Admittedly, the assessee had not filed the condonation petition. We strongly deprecate the nonchalant attitude of the assessee in not responding to the notices issued from the offices of the CIT(A). However, in the interest of justice and equity, we are of the view that the matter needs to be restored back to the files of the CIT(A). Accordingly, we restore the matter to the files of the CIT(A) so that a proper condonation application if required can be filed by the assessee and on receipt of the same, the CIT(A) shall afford reasonable opportunity to the assessee before a decision is taken on the condonation application. If the CIT(A) is satisfied with the reasons furnished by the assessee for belated filing of the appeal, needless to state, the CIT(A) shall decide the issue on merits. It is ordered accordingly.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 5th June, 2025 at Chennai.