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Facts
The assessee filed an appeal against the order of the CIT(A) which dismissed the appeal for non-prosecution. The assessee sought condonation of delay in filing the appeal before the Tribunal, stating a delay of 207 days.
Held
The Tribunal condoned the delay in filing the appeal, noting that the delay was inadvertent and the Revenue had no objection. The Tribunal further held that the CIT(A) erred in dismissing the appeal without deciding on merits.
Key Issues
Whether the delay in filing the appeal before the Tribunal should be condoned and whether the CIT(A) rightly dismissed the appeal on the grounds of non-prosecution without adjudicating on merits.
Sections Cited
246A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CHANDIGARH BENCH, ‘A’, CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY
Order Per Krinwant Sahay, AM: Appeal in this case has been filed by the Assessee against the order dated 19.06.2024 of CIT(A), National Faceless Appeal Centre (NFAC), Delhi for A.Y. 2018-19.
Grounds of appeal are as under: -
1. 1. That the Worthy CIT(A) erred on facts and in law in dismissing the appeal of the appellant on the ground of same having been filed beyond the 448-Chd-2025 Gurmit Singh, Barnala 2 period prescribed under the Income Tax Act, 1961.
2. That the Worthy CIT(A) erred on facts and in law in holding that mere placement of penalty order on ITBA by Assessing Officer amounts to effective service of the said order & that limitation for filing appeal u/s 246A has to be determined with respect to the date on which the order has been serviced.
3. That the order passed by the Worthy CIT(A) is illegal & bad in law since it has been passed complete violation of principles of natural justice.
4. That the Worthy CIT(A) erred on facts and in law in observing that "However appellant has inspite of being given multiple opportunities of hearing has not submitted any details with regard to the delay in filing of appeal".
That the appellant reserves the right to amend/add any ground/grounds of appeal, in addition to aforesaid at the time of hearing or before hearing of the said appeal.
3. The Registry has pointed out that there is a delay of 207 days in filing of the appeal before the Tribunal. The Counsel of the Assessee has filed an application alongwith Affidavit on behalf of the Assessee, making prayer for condonation of delay. The affidavit of the Assessee is as under:
448-Chd-2025 Gurmit Singh, Barnala 3
448-Chd-2025 Gurmit Singh, Barnala 4
448-Chd-2025 Gurmit Singh, Barnala 5 3. We have considered the reasons given in the Application / Affidavit and keeping in view the facts and circumstances mentioned therein, we are inclined to condone the delay.
The ld. DR did not have any objection for condonation of delay. Accordingly, the delay in filing of the appeal is hereby condoned.
5. During proceedings before us, ld. Counsel for the Assessee pointed out that the Ld. CIT(A) has not decided the appeal on merit, rather he dismissed the appeal for non- prosecution and, therefore, Ld. Counsel requested for remanding it back to the file of the Ld. CIT(A) for deciding the appeal on merit.
Per contra, the ld. DR relied on the orders of the authorities below.
We have considered the request of the Ld. Counsel of the Assessee and we have also considered the ex.parte order passed by the Ld. CIT(A). We find that the Ld. CIT(A) has chosen to dismiss the appeal for non-prosecution without giving any findings on merit on the basis of material available
448-Chd-2025 Gurmit Singh, Barnala 6 on record. Therefore, we are of the considered view that in the fitness of things and keeping in view the natural justice to the Assessee, the matter should be remanded back to the CIT(A) for deciding the appeal on merit.
Accordingly, the case is remanded back to the file of the CIT(A) for adjudication afresh on merit, by considering the submissions and documents produced by the Assessee and the relevant material available on record. Needless to say, that the CIT(A) shall afford due, reasonable and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered accordingly.
In the result, Assessee’s appeal is allowed for Statistical Purposes.
Order pronounced on 13.10.2025.