DESH RAM,MUMTAJPUR vs. A.O, FACELESS ASSESSMENT

This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1064997800(1), dated 20.05.2024, involving proceedings under section 272A(1)(d) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

It emerges during the course of hearing at the outset that the CIT(A)/NFAC herein has refused to condone 439 days’ delay in filing of the assessee’s lower appeal instituted on 08.01.2024 against penalty order passed on 26.09.2022 under section 272A(1)(d) of the Act. The Revenue vehemently argues that not only the assessee had failed to respond to the Assessing Officer’s notice dated 08.02.2022 during scrutiny but also, he could not tender any justifiable explanation in support of the averments in the lower appellate proceedings. We find no merit in the Revenue’s instant twin arguments. We note first of all that the assessee had indeed filed its condonation petition whose contents have been duly reproduced in the lower appellate discussion at page 2 right from para 3.4 onwards on account of the circumstances beyond his control. We thus treat it as a fit case to condone the impugned delay in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). The outcome would be hardly any different on mertis as well as the assessee’s alleged non- cooperation had taken place during covid pandemic outbreak period as the date of notice herein under section 142(1) is 2 | P a g e 18.02.2022, and therefore, the possibility of some communication gaps on various levels could not be altogether ruled out.

Be that as it may, we treat it as a fit case to delete Rs.10,000/- penalty in very terms. Ordered accordingly.