D N S LASE OPTIK PVT LTD,DWARKA vs. INCOME TAX OFFICER- ITO, DWARKA, NEW DELHI

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ITA 5145/DEL/2024Status: DisposedITAT Delhi15 April 2025AY 2020-21Bench: SHRI VIKAS AWASTHY (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal condoned the delay of 68 days in filing the appeal before it, finding the reasons to be bonafide. The appeal was restored to the CIT(A) for a fresh decision on merits after the assessee files a detailed condonation application.

What were the facts?

The assessee's appeal was time-barred by 68 days before the Tribunal. The CIT(A) had dismissed the assessee's earlier appeal on the grounds of limitation, as the assessee had not filed a condonation application before the CIT(A) and cited illness as the reason, which was unsubstantiated.

What were the issues?

Whether the delay in filing the appeal before the Tribunal and the First Appellate Authority should be condoned based on the reasons provided by the assessee and whether the matter should be remitted to the CIT(A) for decision on merits.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 148

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

Hearing: 16/01/2025

(A.Y.2020-21) D N S Lase Optik P Ltd. A-1003, Sunny Velly, Plot No.27, Sector 12, Dwarka, New Delhi 110078 ...... अपीलाथ�/Appellant PAN: AAACD-3221-B बनाम Vs. Income Tax Officer, ..... �ितवादी/Respondent Dwarka, New Delhi 110078 अपीलाथ� �ारा/ Appellant by : None �ितवादी �ारा/Respondent by : Shri Sanjay Kumar, Sr. DR सुनवाई क� ितिथ/ Date of hearing : 16/01/2025 घोषणा क� ितिथ/ Date of pronouncement : : 15/04/2025 आदेश/ORDER

PER VIKAS AWASTHY, JM:

1.

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 13.06.2024, for assessment year 2020-21.

2.

The present appeal is time barred by 68 days. The assessee has filed an application seeking condonation of delay in filing of appeal supported by an affidavit. After perusing the application for condonation of delay, I am satisfied that delay in filing of present appeal is un-intentional and was for the reasons stated in the application which appears to be bonafide. Hence, delay of 68 days in filing of appeal is condoned and appeal is admitted for hearing on merits.

3.

The assessee in appeal has assailed the order of CIT(A) in dismissing appeal of (AY 2020-21) the assessee in limine on the ground of limitation. The assessee had filed appeal before the First Appellate Authority with the delay of 138 days. No application for condonation of delay was filed by the assessee before the CIT(A). Hence, the CIT(A) dismissed appeal on the ground of limitation. The solitary reason given by the assessee before the CIT(A) for delay in filing of appeal is that the assessee was not well. The said reason was unsubstantiated with medical records.

4.

Considering entire facts of the case, I deem it appropriate to restore this appeal back to the CIT(A) with the direction to the assessee/appellant to file a detailed application for condonation of delay citing reasons causing delay in filing of appeal, alongwith affidavit in support. The CIT(A) upon receiving such application shall decide the same in accordance with law expounded by the Hon’ble Apex Court in the case of Collector Land Acquisition vs. Mst. Katiji & Ors. 167 ITR 471 and Ram Nath Sao @ Ram Nath Sahu & Others vs Gobardhan Sao and Others (2002) 3 SCC 195/AIR 2002 SC 1201. The assessee shall file an application for condonation of delay along with affidavit within 60 days from the date of receipt of this order and shall comply with the notices served by the CIT(A), without fail.

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