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Facts
The assessee filed an appeal against an order of the National Faceless Appeal Centre (CIT(A)) dated 27.05.2024, which had dismissed the appeal *in limine* due to a 30-day delay in filing without deciding the case on its merits. The assessee also sought condonation for a 341-day delay in filing the appeal before the ITAT, attributing it to illness that prevented email access.
Held
The Tribunal condoned the 341-day delay in filing the appeal before it, finding the reason bonafide and genuine. It further condoned the 30-day delay in filing before the CIT(A) and restored the appeal to the file of the CIT(A) for fresh adjudication on merits, ensuring a reasonable opportunity of hearing for the assessee.
Key Issues
Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the matter should be restored for adjudication on merits.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM (Assessment Year:2012-13) Padmini Retailers Private Ltd. ITO Ward, 10(2) C/o Subash Agarwal & P-7, Chowringhee Square, Associates, Advocates Sidha Esplanade, Chowringhee North, Gibson, 1, Gibson Lane, Suite Vs. Bow barracks, Kolkata-700069, 213, 2nd Floor, Kolkata-700069 West Bengal West Bengal (Appellant) (Respondent) PAN No. AAFCP2899E Assessee by : Shri Siddarth Agarwal, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 11.09.2025 Date of pronouncement: 15.10.2025 O R D E R Per Rajesh Kumar, AM:
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 27.05.2024 for the AY 2013-13.
At the outset, we observe that there is a delay of 341 days in filing the appeal for which condonation petition along with affidavit is filed. It was submitted that the delay in filing the appeal was due to the reason that the e-mail of the assessee could not accessed due to illness and it is only when the accountant of the assessee visited the income tax portal in the last week of June in 2025, it was found that the appellate order was passed on 27.05.2024. Thereafter, the assessee immediately approached the advocate, Shri Siddharth Aggarwal, and the appeal was filed on 07.07.2025. We find that the reason to be bonafide and genuine and therefore, delay in filing the appeal is condoned.
The learned DR on the other hand left the issue to the wisdom of the Bench.
After hearing the rival contentions and perusing the materials available on record, we find that the learned CIT (A) dismissed the appeal in limine without condoning the delay of 30 days. In our opinion, the end of justice will be well served if the delay of 30 days is condoned and the appeal would restore to the file of the learned CIT (A) for fresh adjudication. Accordingly, the delay of 30 days is condoned and the appeal is restored to the file of learned CIT (A) for fresh adjudication after affording reasonable opportunity of hearing to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 15.10.2025.