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Facts
The assessee filed an appeal before the CIT(A) against a rectification order which did not allow TDS credit. The appeal was filed with a delay of 249 days.
Held
The Tribunal held that there was sufficient cause for the delay in filing the appeal. The CIT(A) should have admitted the appeal and decided the case on merits.
Key Issues
Whether the delay in filing the appeal before the CIT(A) was sufficiently caused and if the CIT(A) erred in not considering the merits of the case.
Sections Cited
154, 143(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI JAGADISH
आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2022-23 arises out of the order of Learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [hereinafter “CIT(A)”] dated 08.11.2024.
The effective ground of appeal in this appeal of assessee is against dismissing the appeal without condoning the delay of 249 days in filing the appeal.
ITA No.229/Chny/2025 :- 2 -:
The assessee has filed appeal before Ld. CIT(A) against the rectification order u/s. 154 of the Act passed by CPC, Bengaluru. The CPC in the intimation issued u/s. 143(1) of the Act dated 13.05.2023 has not allowed TDS credit claimed by the assessee. The assessee has filed rectification petition before CPC, but CPC in the order dated 13.05.2023 has again passed the same order without granting the TDS credit. Aggrieved, the assessee filed an appeal before Ld. CIT(A) with a delay of 249 days.
The Ld. Authorized Representative (A.R) of the assessee before us has submitted that there was delay in filing the appeal as the assessee has filed grievance petition at the portal and waiting for its disposal. The Ld. CIT(A) has dismissed the appeal for the reason of delay in filing the appeal without considering the issue of not allowing TDS claim by the CPC .
The Ld. Departmental Representative (DR), on the other hand, has relied on the orders of lower authorities.
We have heard the rival submissions, and perused the materials available on record. We find that the Ld. CIT(A) had dismissed the appeal for the reason that appeal was not filled within time without considering the sufficient cause and the issue involved. We have :- 3 -:
given considerable thought to the matter, and are of the opinion that there was sufficient cause for not presenting appeal within time, therefore the Ld. CIT(A) should have admitted the appeal and decided the case on merits. We accordingly, remand the matter back to the file of Ld. CIT(A) with a direction to condone the delay and adjudicate the appeal on merits. In the view of the above, the appeal filed the assessee is allowed for statistical purposes only.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 26th March, 2025.