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Facts
The assessee, an Association of Persons, filed its return of income for AY 2019-20 showing a total income of Rs.2,26,570/-. The AO raised a demand of Rs.7,40,502/- through an intimation order under section 143(1) of the Income Tax Act, 1961. The assessee appealed to the CIT(A), who dismissed the appeal in limine due to delay in filing without considering the merits.
Held
The Tribunal held that the CIT(A) erred in dismissing the appeal in limine without considering the merits, as the assessee had sufficient cause for the delay in filing the appeal. The Tribunal remitted the matter back to the CIT(A) for disposal of the grounds on merits.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal in limine on grounds of delay without adjudicating on merits, and whether the delay was justifiable due to reasons attributable to the tax consultant.
Sections Cited
143(1), 250, 139(1), 139(4A), 139(4), 12A(1)(d), 17B, 11
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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA
order
: January 15th, 2025 ORDER
PER RAKESH MISHRA, ACCOUNTANT MEMBER:
This appeal filed by the assessee is against the order of the Ld. Addl./JCIT (Appeals)-1, Pune [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2019-20 dated 14.05.2024, which has been passed against the intimation order u/s 143(1) of the Act, dated 23.03.2021.