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Facts
The assessee's appeal before the CIT(A) was dismissed *in limine* due to a 250-day delay in filing, without condonation. The assessee cited medical grounds for the delay, but the CIT(A)'s order mentioned a technical glitch and incorrectly referenced the AO's order date and reason for delay.
Held
The ITAT found that the CIT(A) dismissed the appeal based on incorrect facts regarding the delay and the AO's order. To ensure justice, the matter was remanded back to the CIT(A) to re-examine the condonation application after providing the assessee a proper opportunity. The CIT(A) is instructed to decide the appeal on merits if satisfied with the reasons for delay.
Key Issues
Whether the CIT(A) correctly dismissed the appeal *in limine* for delay, considering misstatements of facts regarding the reason for delay and the relevant order.
Sections Cited
250, 147
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 31.12.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2020-21.
2. At the very outset, we notice that the 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 250 days in filing the appeal before him and there is no reasonable cause for condoning the same.
The learned AR submitted that CIT(A) dismissed the appeal of the assessee without providing reasonable opportunity to explain the delay in filing the appeal before him. It was submitted that assessee in Form 35 has stated the reason for delay as ‘due to medical grounds’ but inadvertently omitted to file the detailed condonation application before the First Appellate Authority (FAA). The learned AR further submitted that CIT(A) has referred to the reasons for condonation of delay and the order of AO in some other case and erroneously not condoned the delay. The learned AR had placed on record the Form 35 filed before CIT(A).
The learned DR did not have a serious objection for the matter to be remitted to the CIT(A) to consider the delay condonation application filed by the assessee afresh.
5. We have heard the rival submissions and perused the material on record. The CIT(A) has passed ex-parte Order without condoning the delay of 250 days in filing the appeal before him. The CIT(A) at para 2.7 of the impugned Order had extracted the reason for delay in filing the appeal. The same read as follows: “Due to technical glitch the order u/s 147 dated 26.05.2023 was received via e-mail were transferred to Spam category and not received in inbox category and hence assessee was completely unaware of the order passed / received and hence could not refer/appeal to the same.”
On the contrary, assessee in column 14 of Form 35 filed before the CIT(A) has stated reason ‘due to medical grounds’. Moreover, the CIT(A) in para 2.1 has stated that the AO’s impugned order was passed on 26.05.2023, whereas actually the AO’s order is dated 22.09.2022.
5.1 From the perusal of the impugned Order of the CIT(A), we notice that the CIT(A) has dismissed the appeal of the assessee by not condoning the delay by considering wrong assessment order as well as the reason for delay. Therefore, in the interest of justice and equity, we are of the view that the matter needs to be examined afresh by 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 3rd June, 2025 at Chennai.