Loading judgment…
Facts
The assessee filed rectification applications under Section 154 against intimations under Section 143(1). As these were not disposed of, the assessee filed appeals before the CIT(A) with a significant delay of 3539 days for assessment years 2013-14, 2014-15, and 2016-17.
Held
The Tribunal condoned the delay in filing the appeals, finding the assessee's reasons reasonable. It noted that identical issues for other assessment years (2015-16, 2017-18) had already been decided in the assessee's favour and restored all three appeals to the CIT(A) for fresh adjudication on merits.
Key Issues
Whether a substantial delay in filing appeals before the CIT(A) should be condoned, given that the underlying rectification application was not disposed of and similar issues were decided in the assessee's favor for other assessment years.
Sections Cited
143(1), 154
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA
Before: SHRI GEORGE MATHAN
O R D E R These three appeals are filed by the assessee against the separate orders passed by the ld. Addl/JCIT(A)-1, Guwahati, dated 23.01.2025, 30.12.2024 & 31.12.2024 for the assessment years 2013-2014, 2014-2015 & 2016-2017.
Shri B.C.Jain, ld.AR appeared on behalf of the assessee and Shri Somnath Das Biswas, ld. Sr. DR appeared on behalf of the revenue.
It was the submission of the ld.AR that against the intimation issued u/s.143(1) of the Act, the assessee had filed rectification application u/s.154 of the Act. It was the submission that as the rectification application was not disposed off the assessee had left with no other alternative but to file an appeal before the ld. CIT(A). It was the submission that this has caused a delay of nearly 3539 days. It was further submitted by the ld.AR that for the assessment year 2015-2016 and 2017-2018 there was no delay before the ld. CIT(A) and on identical issue the issue has already been held in favour of the assessee. It was the submission that if the delay is not condoned 123 & 124/KOL/2025 then it would be injustice to the assessee, insofar as the issue is in favour of the assessee. It was the prayer that the delay may be condoned and the issues in all the three appeals may be restored to the file of the ld.CIT(A) for adjudication afresh on merits.
In reply, ld.Sr. DR did not raise any serious objection in restoring the issue to the file of ld. CIT(A) for readjudication on merits.
I have considered the rival submissions. As it is noticed that the issue raised has already been decided for the assessment year 2015-2016 and 2017-2018 by the ld. CIT(A) in favour of the assessee and not condoning the delay in filing the appeal for the impugned assessment year under consideration would lead to substantial injustice to the assessee. This being so, the reason given by the assessee for delay in filing the appeals before the ld. CIT(A) are found to be reasonable and therefore, the delay in all the appeals is hereby condoned and the issue in all the appeals is restored to the file of the ld. CIT(A) for readjudication on merits.
In the result, all the three appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 07/08/2025.