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Facts
The assessee filed an appeal before the CIT(A) with a delay of seven months. The delay was attributed to a change in the assessee's email ID, which was not communicated to the Assessing Officer, leading to ex-parte assessment. The CIT(A) dismissed the appeal in limine due to the delay, without condoning it.
Held
The Tribunal, considering the overall facts and circumstances, condoned the delay in filing the appeal. The CIT(A) was directed to decide the case on merits by way of a speaking order, potentially calling for a remand report from the AO.
Key Issues
Whether the delay in filing the appeal before the CIT(A) should be condoned, and if so, the CIT(A) should decide the appeal on merits.
Sections Cited
250, 68
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: Shri Sanjay Garg & Annapurna Gupta
Year : 2014-15 Samir Fakirmahamad Meman The ACIT/DCIT, बनाम/ Prop. Samir Fruits 5, Circle - Gandhinagar v/s. Vegetable Market, Gandhinagar - 382 011 Mehsana, (Gujarat) Gujarat – 384 002 "थायी लेखा सं./PAN: AORPM 8847 C (अपीलाथ(/ Appellant) ()* यथ(/ Respondent) Assessee by : Shri Kunal Sanghavi, AR Revenue by : Shri Rigesh Das, CIT-DR सुनवाई की तारीख/Date of Hearing : 17/ 09/2025 घोषणा की तारीख /Date of Pronouncement: 15/12/2025 आदेश/O R D E R Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 13/06/2025 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2014-2015. Samir Fakirmahamad Meman vs. ACIT/DCIT Asst. Year: 2014-15 2
At the outset, the Ld. Counsel for the assessee, has invited our attention to the impugned order of the Ld. CIT(A) to submit that the Ld. CIT(A) has dismissed the appeal of the assessee in limine being barred by limitation.
2.1. The Ld. Counsel for the assessee has invited our attention to Page No.11 of the impugned order of the Ld. CIT(A) to show that there was a delay of seven months in filing the appeal before the Ld. CIT(A). It was duly explained before the Ld. CIT(A) that the email given to the Assessing Officer (AO) for serving of notices, etc. had changed, however, the concerned Chartered Accountant (CA) of the assessee did not inform the AO of the new email-id of the assessee. It was explained that, therefore, the notices of hearing sent by the AO did not come to the knowledge of the assessee and the case of the assessee remained unrepresented before the AO resulting into the passing of the ex-parte/best judgement assessment order. The Ld. Counsel for the assessee has submitted that this fact was duly explained before the Ld. CIT(A). However, the Ld. CIT(A) did not condone the delay and confirmed the addition made by the AO of Rs.5,59,04,518/- u/s.68 of the Act. The Ld. Counsel for the assessee has further submitted that the assessee has a fair case on merits and all the details and explanation relating to the alleged cash credits were duly furnished before the Ld. CIT(A). However, the Ld. CIT(A) simply dismissed the appeal of the assessee being barred by limitation. The Ld. Counsel for the assessee has submitted that since the assessee has a fair case on merits, the assessee may be given an opportunity to present his case before the Ld. CIT(A).
The Ld.DR, on the other hand, has relied upon the findings of the lower authorities. Samir Fakirmahamad Meman vs. ACIT/DCIT Asst. Year: 2014-15 3
4. Considering the overall facts and circumstances of the case, in our view, the interests of justice will be well-served if the assessee is given an opportunity to present his case before the Ld. CIT(A). Accordingly, the delay in filing the appeal before the Ld. CIT(A) is hereby condoned. The Ld. CIT(A) is directed to decide the case of the assessee on merits by way of a speaking order in accordance with law. The Ld. CIT(A), if he so requires, may call upon the remand report from the AO on any/all of the issues involved and thereafter will decide the appeal of the assessee after duly considering the explanation/evidences furnished by the assessee. The Ld. CIT(A) will issue notice to the assessee at the email given in appeal Form No.35 and the assessee will duly reply and furnish all the requisite details before the Ld. CIT(A).
With the above observations, the appeal of the assessee is treated as allowed for statistical purposes.