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Facts
The assessee filed an appeal with a delay of 490 days. The CIT(A) dismissed the appeal in limine due to this delay, noting that no application for condonation of delay was filed, and the assessee did not respond to a deficiency letter. The assessee's counsel requested the appeal be remanded to the CIT(A) to file the condonation application.
Held
The Tribunal condoned the delay, noting that the reasons provided in the affidavit were sufficient cause, and admitted the appeal for adjudication. The appeal was set aside and restored to the file of the CIT(A) with a direction to consider the condonation application and proceed with adjudication after affording an opportunity of hearing.
Key Issues
Whether the delay in filing the appeal can be condoned and if the matter should be remanded to the CIT(A) for fresh adjudication after considering the condonation application.
Sections Cited
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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: SHRI MANU KUMAR GIRI & SHRI S.R.RAGHUNATHA
the order of the Ld. Ld. Commissioner of Income Tax (Appeals)
(NFAC) Delhi [CIT(A)] dated 25.11.2024 for Assessment Year 2014- 15.
The registry has noted delay of 20 days in filing the appeal.
Considering the reasons stated in the affidavit by the Assessee, we condone the delay and treat the reasons as ‘sufficient cause’ and admit the appeal for adjudication.
In this case, the CIT(A) has treated the appeal as invalid and dismissed the appeal in limine for the reason that appeal was filed with delay of 490 days. The CIT(A) has noted that in column 14 of Form 35, the assessee has admitted there was a delay. However, no application for condonation of delay has been filed along with the appeal. Despite deficiency letter issued to the assessee on 25.10.2024, the same was not responded by the assessee.
Before us, learned counsel for the assessee submitted that if the appeal be remanded back to the file of CIT(A), the assessee will file an application for condonation of delay before the CIT(A) explaining the reasons for the delay in filing of appeal.
Per contra, learned DR vehemently opposed to the submissions of learned AR and pleaded for dismissal of the appeal.
We have heard rival submissions and perused the record. We feel that in the interest of justice, one more opportunity is granted to the assessee to file application for condonation of delay.
Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A), wherein assessee will promptly file application for condonation of delay and wherein explain the reasons for delay in filing the appeal, subject to cost of Rs.5,000/- which shall be deposited by the assessee within 30 days from the date of receipt of these orders to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the cost deposit will be furnished by the Assessee before Ld.CIT(A) who shall proceed for considering application for condonation of delay and thereafter, if any, the CIT(A) will proceed with adjudication of appeal as per law, after affording proper opportunity of hearing to the assessee. If the delay is condoned by the ld. CIT(A), then assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without any fail, failing which Ld. CIT(A) shall be at liberty to proceed with proceedings on merits as
per law. The ld. counsel, who appeared also assured the bench that he will ensure that the assessee will prosecute the case diligently.
In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 24th April, 2025