JADE GLOBAL SOFTWARE PVT LTD, PUNE,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, PUNE, PUNE

This appeal by the assessee against the order dated 07-06-2022 passed by the National Faceless Appeal Centre (“NFAC”), Delhi for assessment year 2018-19.

Ground No. 1 raised by the assessee challenging the action of CIT(A), NFAC, Delhi for dismissing the appeal in limine without appreciating petition filed in condoning the delay of 529 days in the facts and circumstances of the case.

We note that the CIT(A), NFAC, Delhi discussed the delay in para 4.1 of the impugned order. According to NFAC the reasons stated by the assessee on which the delay of 529 days sought to be condoned on the basis of lack of knowledge of Income Tax proceedings by the junior employees is general and vague. Further, held that the assessee should keep a track of the orders passed by the CPC, follow up action is the responsibility of the assessee, held the said explanations were neither sufficient nor convincing, by holding so, the delay condonation petition was rejected and appeal was dismissed in limine. The ld. AR and ld. DR reported no objection in remanding the issues raised in ground Nos. 2 to 4 for fresh consideration to the file of CIT(A), NFAC, Delhi. Therefore, considering the facts and circumstances of the case, we direct the CIT(A), NFAC consider the delay condonation petition in the interest of justice and condone the delay. It is also directed to adjudicate the issues on merits. Therefore, the issues raised in ground Nos. 2 to 4 raised by the assessee are remanded to the file of NFAC for its fresh consideration. The assessee is liberty to file evidences, if any, in support of its claim. Thus, ground No. 1 raised by the assessee is allowed and ground Nos. 2 to 4 raised by the assessee are allowed for statistical purpose.

In the result, the appeal of assessee is allowed for statistical purpose.