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Facts
The assessee failed to appear before the lower authorities, leading to an assessment order and subsequent dismissal of the appeal by the CIT(A). The assessee filed an appeal before the Tribunal with a significant delay, citing the COVID-19 pandemic and other difficulties.
Held
The Tribunal condoned the delay of 76 days, considering the circumstances and the judgments cited. The issues were remitted back to the CIT(A) for denovo adjudication to provide the assessee with another opportunity to present their case.
Key Issues
Whether the delay in filing the appeal should be condoned? Whether the assessee should be granted another opportunity to present their case before the CIT(A) on merits?
Sections Cited
250, 144, 143(2), 142(1)
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Income Tax Appellate Tribunal, PUNE BENCHES “SMC”, PUNE
Before: DR.MANISH BORAD & SHRI VINAY BHAMORE
आदेश / ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The captioned appeal at the instance of assessee pertaining to A.Y. 2017-18 is directed against the order dated 25.02.2025 of National Faceless Appeal Centre (NFAC) Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Assessment Order dated 15.12.2019 passed u/s.144 of the Act.
Registry has informed that there is delay of 76 days in preferring the instant appeal before this Tribunal. Assessee has filed an affidavit explaining the reasons which led to delay in filing of the appeal.
After hearing both the sides and perusing the averments made in the affidavit, we are satisfied that due to ‘reasonable Mr. Avinash Haribhau Shinde cause’ assessee failed to file the appeal within the stipulated time. We note that the assessee has not gained from filing the appeal with a delay. We therefore in light of judgments of Hon’ble Apex Court Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 76 days in filing the appeal before this Tribunal.
At the outset, Ld. Counsel for the assessee submitted that assessee failed to appear before the lower authorities and therefore the issue on merits may be restored to the file of ld.CIT(A) for denovo adjudication.
On the other hand, ld. DR supported the order of ld.CIT(A).
We have heard the rival contentions and perused the record placed before us. We note that assessee is an individual and income of Rs.1,32,310/- declared in the e- return for A.Y. 2017-18 furnished on 18.03.2018. After the case being selected for Limited Scrutiny under CASS to verify the cash deposit during the demonetization period, ld. Assessing Officer (AO) issued valid notices u/s.143(2) and 142(1) of the Act. However, assessee did not respond to the notices of hearing. Ld. AO accordingly made addition of Rs.18,05,720/- and assessed the income at Rs.21,10,030/-. In the appeal filed before ld.CIT(A) assessee failed to respond to the notices of hearing resulting into dismissal of the appeal. We note that the assessment order was framed on 15.12.2019 and the appeal was filed on 01.04.2021 and Mr. Avinash Haribhau Shinde eventhough there was delay in filing of the appeal but the same was during covid-19 pandemic outbreak prevailed across the country. Subsequently, few notices of hearing issued by ld.CIT(A) also fee during covid-19 restrictions. Considering the practical difficulties faced by the assessee and also in the larger interest of justice along with the prayer made by ld. Counsel for the assessee, we are inclined to afford one more opportunity to substantiate its case. We therefore remit the issues raised on merit to the file of ld.CIT(A) for necessary adjudication. Needless to mention that ld.CIT(A) in the set aside proceedings shall afford reasonable opportunity of hearing to the assessee. Assessee is directed to update latest email id and contact detail on ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is hereby set aside and effective grounds of appeal raised by the appellant are allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 16th day of September, 2025.