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Facts
The assessee filed an appeal pertaining to AY 2010-11 against an order of the NFAC, which arose from an assessment order passed under Section 144 r.w.s.147 of the Act. There was a delay of 288 days in filing the appeal before the Tribunal. The assessee failed to appear before the lower authorities.
Held
The Tribunal condoned the delay of 288 days, considering the reasonable cause explained by the assessee and citing judgments of the Apex Court. The Tribunal remitted the issue to the file of the CIT(A) for fresh adjudication, affording the assessee another opportunity to present its case.
Key Issues
Whether the delay in filing the appeal should be condoned? Whether the issue on merits should be restored to the file of the CIT(A) for denovo adjudication due to the assessee's failure to appear before lower authorities.
Sections Cited
250, 144, 147, 444
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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. 2010-11 is directed against the order dated 18.07.2024 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 11.12.2017 passed u/s.144 r.w.s147 of the Act.
Registry has informed that there is delay of 288 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 cause’ assessee failed to file the appeal within the stipulated Khalil Kashim Darwajkar 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 288 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. Assessee is an individual and assessment for A.Y. 2010-11 has been framed as best judgment u/s.444 r.w.s.147 of the Act on 11.12.2017. Assessee has filed the regular return of income. Addition has been made at Rs.20,15,950/- for the explained deposits in the State Bank of India, Ajara, District Kolhapur. Assessee filed appeal before ld.CIT(A) but failed to appear. A perusal of the impugned order indicates that few dates of hearing issued during Covid-19 pandemic outbreak prevailed across the country. Considering the practical difficulties faced by the assessee and also in the larger interest of justice along with the prayed made by ld. Counsel for the assessee, we are inclined to afford one more opportunity to substantiate its case. We therefore remit the issue raised on merit to the file Khalil Kashim Darwajkar 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.