Loading judgment…
Facts
The assessee filed an appeal before the Tribunal with a delay of 20 days. The assessee had previously filed a first appeal before the Ld. CIT(A) which was dismissed due to a delay of 258 days without condonation.
Held
The Tribunal condoned the delay in filing the appeal before it and directed the Ld. CIT(A) to decide the appeal afresh after condoning the delay and providing an opportunity of hearing, considering the assessee's explanation for the initial delay.
Key Issues
Whether the Ld. CIT(A) was justified in dismissing the appeal without condoning the delay, and whether the Tribunal should condone the delay for filing the appeal before it.
Sections Cited
143(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
Before: SHRI R. K. PANDA & SHRI VINAY BHAMORE
Assessment Year : 2021-22 Gautam Jayant Sopal, Vs. ITO, Ward-1(1), Warna Bazar Quarters, Warna Kolhapur. Nagar, Nivrutti Colony, Kodoli, Panhala, Kolhapur- 416113. PAN : GLAPS5325D Appellant Respondent Assessee by : None Revenue by : Shri Ramnath P. Murkunde Date of hearing : 10.02.2025 Date of pronouncement 27.02.2025 : आदेश / ORDER
PER VINAY BHAMORE, JM:
This appeal filed by the assessee is directed against the order dated 26.06.2024 passed by Ld. Addl./JCIT(A)-2, Guwahati [‘Ld. CIT(A)’] for the assessment year 2021-22.
There is a delay of 20 days in filing of the appeal before this Tribunal. In this regard, the assessee has furnished an application for condonation of delay supported by an affidavit. We are satisfied with the reasons mentioned in the application for condonation of delay that the appellant was prevented by sufficient and reasonable cause for not filing the appeal within time limit prescribed under the Statute. Ld. DR has not raised any serious objection to the request of the assessee. We, therefore, condone the delay and admit the appeal for adjudication.
Facts of the case, in brief, are that the assessee is an individual furnished his return of income on 03.08.2021 declaring total income of Rs.51,15,620/-. The return was processed u/s 143(1) by an order dated 13.10.2022. A demand of Rs.2,37,350/- was raised in the above intimation order.
Since the assessee presented the first appeal belatedly before Ld. CIT(A), with a delay of 258 days, the same was dismissed without condoning the above delay. It is this order against which the assessee is in appeal before this Tribunal.
When the appeal was called for hearing neither any application for adjournment was filed nor anybody appeared from the side of the assessee despite due service of notice of hearing. Therefore, we proceed to decide the appeal on merits of the case after hearing Ld. DR and on the basis of material available on record.
6. Ld. DR appearing from the side of the Revenue relied on the orders passed by the subordinate authorities and requested to confirm the same.
We have heard Ld. DR and perused the material available on record. In this regard, we find that the first appeal was filed belatedly with a delay of 258 days before Ld. CIT(A) and therefore, Ld. CIT(A) has dismissed the same without condoning the delay. We further find that the assessee has submitted condonation of delay application before Ld. CIT(A) wherein he has stated the reasons of delay. An affidavit in support of condonation of delay application was also produced before Ld. CIT(A). In this regard, we find that the assessee is a salaried employee and sufficiently explained the reasons of delay in filing the first appeal before Ld. CIT(A). Considering the totality of the facts of the case, & in the interest of justice and without going into the merits of the case, we deem it appropriate to set-aside the order passed by Ld. CIT(A) with a direction to decide the appeal afresh after condoning the delay and also after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT(A) in this regard and produce supporting documents/evidences in