SANJEEV MAGGU,DELHI vs. ITO WARD-49(1), DELHI

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ITA 342/DEL/2025Status: DisposedITAT Delhi17 April 2025AY 2021-22Bench: the NFAC the assessee had filed condonation application, supported by affidavit, explaining that the counsel of the assessee who was entrusted with the responsibility of filing the appeal being stuck up with other personal matters and the appeal could not be filed by the advocate appearing for the assessee and it was only after the receipt of show cause notice dated 10.02.2023 received by the assessee on 22.02.2023 the assessee approached the counsel and thereafter the appeal could be filed3 pages

AI SummaryAllowed

Facts

The assessee's appeal against an assessment order for AY 2021-22, passed under Section 143(3) read with 144B, was dismissed by the Ld. CIT(A) due to a 42-day delay in filing. The assessee had submitted a condonation application with an affidavit, attributing the delay to the counsel's personal matters.

Held

The ITAT found the explanation for the 42-day delay acceptable and condoned it. Consequently, the matter was remitted back to the Ld. CIT(A) to decide the appeal on its merits, after providing the assessee with an adequate opportunity of being heard and considering all evidence.

Key Issues

Whether the Ld. CIT(A) was justified in dismissing the assessee's appeal solely on the grounds of a 42-day delay in filing, and whether the said delay should be condoned by the Tribunal.

Sections Cited

143(3), 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC”: NEW DELHI

For Appellant: Ms. Monalisa, Adv

Hearing: 17.04.2025Pronounced: 17.04.2025

O R D E R

PER Ms. MADHUMITA ROY, JM:

The instant appeal, filed by the assessee, is directed against the order dated 13.12.2024 passed by the Ld. Commissioner of Income-tax (Appeals)/ National Faceless Appeal Centre (NFAC), Delhi, arising out of the order passed by the Assessment Unit, Income Tax Department, under Section 143(3) read with section 144B of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 26.12.2022 for Assessment Year 2021-22.

Learned counsel appearing on behalf of the assessee at the outset submitted that the Ld. CIT(A) without going into the merits of the case, has dismissed assessee’s appeal solely on the ground that there was delay of 42 days in filing the appeal, thus barred by limitation. He submitted that before the NFAC the assessee had filed condonation application, supported by affidavit, explaining that the 2 ITA 342/Del/2025 Sanjeev Maggu v. ITO counsel of the assessee who was entrusted with the responsibility of filing the appeal being stuck up with other personal matters and the appeal could not be filed by the advocate appearing for the assessee and it was only after the receipt of show cause notice dated 10.02.2023 received by the assessee on 22.02.2023 the assessee approached the counsel and thereafter the appeal could be filed. The Ld. First Appellate Authority did not accept this very submission made on behalf of the assessee and dismissed the appeal as inadmissible, inter alia, by observing as under:

“There exists no sufficient or good reason for condoning inordinate delays of more than 42 days in filing appeal. Accordingly, this appeal is dismissed as barred by limitation. Accordingly I decline to condone the delay of 42 days, and dismiss this appeal of the appellant as barred by limitation. In view of the above discussion appeal is rendered as inadmissible. Hence stand dismissed.” Reliance was also placed on the decision of Hon’ble Supreme Court in the case of Ramlal v. Rewal Coalfields Ltd. AIR 1962 SC 361.