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Facts
The assessee's appeal for AY 2017-18 arose from an order of the CIT(A) which did not admit the first appeal due to a delay. The Assessing Officer had framed an assessment disallowing a deduction claimed under Section 80P. The assessee is aggrieved by the CIT(A)'s decision.
Held
The Tribunal, considering the principles of natural justice, was of the opinion that the delay should have been condoned. Consequently, the impugned order was set aside, and the appeal was restored to the file of the CIT(A) for adjudication on merits, with the condition that the issue of delay would not be raised.
Key Issues
Whether the CIT(A) erred in not condoning the delay in filing the appeal, thereby refusing to decide the matter on merits?
Sections Cited
147, 144B, 80P, 143(3)
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Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH
Before: HON’BLE SHRI RAJPAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
(िनधा�रणवष� / Assessment Year: 2017-18) The Dhelu Gram Sewa Sehkari ITO Sabha Simit बनाम/ Mandi. Village Bhagehar, PO Chauntra Tehsil Vs. Joginder Nagar, District Mandi �थायीलेखासं./जीआइआरसं./PAN/GIR No. AABAT-6445-Q (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Shri Ashwani Kumar (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Dr Ranjit Kaur (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 08-07-2025 घोषणाकीतारीख /Date of Pronouncement : 09-07-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 19-12-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 147 r.w.s. 144B of the Act on 30-03-2022 disallowing deduction claimed by the assessee u/s 80P. The Ld. CIT(A) did not admit the first appeal for want of condonation of delay of 147 days. Aggrieved, the assessee is in further appeal before us. The only prayer of Ld. AR is adjudication of issue on merits by Ld. CIT(A) which has been opposed by Ld. Sr. DR.
Keeping in mind the principles of natural justice and considering the status of the assessee, we are of the opinion that the delay should have been condoned by Ld. CIT(A). Nevertheless, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for adjudication on merits with a direction to the assessee to plead and prove its case forthwith. The issue of delay shall not be raised in first appeal.
The appeal stand allowed for statistical purposes. Order pronounced on 09-07-2025. Sd/- Sd/- (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 09-07-2025. आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF ASSISTANT REGISTRAR
ITAT CHANDIGARH