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Facts
The assessee filed an appeal before the CIT(A) after a delay of two months, citing the need to gather information. The CIT(A) dismissed the appeal on the grounds of delay.
Held
The Tribunal held that the CIT(A) ought to have condoned the delay, considering the reasons provided by the assessee and the number of days of delay.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal on grounds of delay without considering the reasons provided by the assessee.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI
Before: SHRI YOGESH KUMAR U.S. & SHRI NAVEEN CHANDRA
Appellant Respondent Assessee by None Revenue by Sh. Om Prakash, Sr. DR Date of Hearing 03/04/2025 Date of Pronouncement 09/04/2025 ORDER PER YOGESH KUMAR, U.S. JM:
The present appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre [‘NFAC’ for short]-Delhi dated 30/04/2024 pertainingto Assessment Year 2015-16.
Brief facts of the case are that an assessment order u/s 147 r.w.
Section 144 came to be passed on 20/03/2023 by the Assessing Officer which has been called in question before the Ld. CIT (A) with a delay of two months. The Ld. CIT (A) vide order dated 30/04/2024, dismissed the appeal filed by the Assessee on delay in latches. The order of the Ld. CIT(A) dated 30/04/2024 is called in question before us.
None appeared for the Assessee. Considering the issue involved in the present appeal, we deem it fit to hear the Department's Representative and decide the Appeal.
Heard the Department's Representative and perused the material available on record. It was the case of the Assessee before the Ld. CIT(A) that the Assessee could not file the Appeal on time and there was a delay of two months in filing the Appeal, since the Assessee had to gather information due to certain circumstances the appeal has been field belatedly. The Ld. CIT(A) found that the Assessee had not made out any case to condone the delay, accordingly dismissed the Appeal. In our considered opinion, considering the number of days of delay and also the reasons narrated by the Assessee, the Ld. CIT(A) ought to have condoned the delay and decided the Appeal on its merits.
In view of the above, we condone the delay of two months of filing the appeal before the Ld. CIT(A) and restore the appeal to the file of the Ld. CIT(A) to decide the appeal on its merit in accordance with law after providing opportunity of being heard to the Assessee.
In the result, appeal of the Assessee is partly allowed for statistical purpose.
Order pronounced in the open court on 09th April, 2025