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Facts
The assessee filed an appeal against the order of the CIT(A)/NFAC. The appeal was filed with a delay of 11 days, and the assessee had provided reasons for this delay.
Held
The Tribunal held that the CIT(A)/NFAC's refusal to condone the delay was not sustainable in law, citing the Supreme Court's decision in Collector Land Acquisition vs. Mst. Katiji & Ors. The order of the CIT(A)/NFAC was reversed, and the appeal was restored for adjudication on merits.
Key Issues
Whether the delay in filing the appeal before the CIT(A)/NFAC should have been condoned by the lower appellate authority.
Sections Cited
153C, 147, 148, 143(3)
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
Date of Hearing: 21.04.2025 Date of Pronouncement: 21.04.2025 ORDER This assessee’s appeal for Assessment Year 2014-15, arises against the CIT(A)/NFAC, Delhi’s DIN & Order No. ITBA/APLS/250/2024-25/1071378223(1) dated 19.12.2024, in proceedings u/s 153C of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
It emerges at the outset with the able assistance coming from both the sides that the learned CIT(A)/NFAC has refused to condone the corresponding delay of 11 days in institution of the assessee’s lower appeal filed on 22.03.2024 against the assessment order dated 10.02.2024. This is indeed coupled with