SYED MOHAMMAD MAYAR HUSAIN RIZVI,PANCHKULA vs. ADIT, CPC, BANGALURU, BANGALURU

The appeal filed by the assessee is beyond the time limit prescribed u/s 253(3) of the I. T. Act. An affidavit dated 10/03/2025 was filed by the assessee requesting for condonation of delay in filing of the appeal. Giving detailed description of the facts and circumstances, which caused the delay in filing of the appeal, the assessee has submitted that reasons for late filing of the appeal were really beyond her control and requested that the delay in filing the appeal may be condoned. The learned D.R. for Revenue expressed no objection to condonation of delay and admitting the appeal for hearing. In view of the foregoing, and being convinced with the reasons given by assessee, the delay in filing of the appeal is condoned and the appeal is admitted for decision on merits.

In this case the assessee is a salaried employee and filed his return for the year under consideration on 09/09/2012 declaring total income at Rs.1,90,51,915/- which was revised on 10/09/2012 declaring total income of Rs.16,54,877/-. The Assessing Officer processed the original return filed by the assessee and passed assessment order u/s 143(1) of the Act and created a demand of Rs.76,62,535/-. Being aggrieved, the assessee carried the matter in appeal before the learned CIT(A). The learned CIT(A) dismissed the appeal of the assessee. The learned CIT(A) did not decide the assessee’s appeal on merits. The assessee’s appeal was dismissed by learned CIT(A) on grounds of limitation. The assessee had requested for condonation of delay on the ground that the delay in filing the appeal before the learned CIT(A) was due to the non-processing of revised return by the CPC. The assessee had filed request for condonation of delay u/s 119(2)(b) of the Act before the learned CIT(A), copy of which is placed at pages 30 to 38 of the paper book. However, the request of the assessee for condonation of delay was not considered favourably by the learned CIT(A) and the assessee’s appeal was dismissed treating the same as inadmissible on grounds of limitation. Aggrieved, the assessee has filed the present appeal in Income Tax Appellate Tribunal.