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Facts
The assessee filed an appeal with a delay of 68 days. The assessee is an individual employed in the Indian Army and claimed to have faced difficulties in filing the return due to subsequent additions made by the AO. The CIT(A) dismissed the appeal in limine without condoning the delay.
Held
The Tribunal condoned the delay in filing the appeal before the CIT(A), relying on a Supreme Court judgment. Since the CIT(A) had not adjudicated the issues on merits, the matter was remitted back to the CIT(AO) for a fresh adjudication after providing the assessee with an opportunity of being heard.
Key Issues
Whether the delay in filing the appeal before the CIT(A) should be condoned? Whether the CIT(A) failed to adjudicate the issues on merits and if the matter should be remanded back to the AO/CIT(AO) for fresh adjudication?
Sections Cited
143(3), 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR
Before: SHRI MANISH BORAD, AM vk;dj vihy la-@ITA. No. 64/JPR/2025
fu/kZkj.k o"kZ@Assessment Year : 2021-22 cuke Korripally Sathyanarayana ITO, EME Records Lal Bazar, Vs. Ward 2(1), Trimulgherry H. O, Tirumalagirl Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BCSPS1700E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Sushank, CA jktLo dh vksj ls@ Revenue by : Shri Gautam Singh Choudhary, JCIT lquokbZ dh rkjh[k@ Date of Hearing : 30/06/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement :02/07/2025 vkns'k@ ORDER PER: MANISH BORAD, AM
This appeal at the instance of the assessee is directed against the order of ld. CIT(A), NFAC dated 31.07.2024 arising out of the order for A.Y 2021-22 framed u/s 143(3) of the Act dated 26.12.2022 framed by assessment unit, Income Tax Department.
At the outset, ld. Counsel for the assessee referring to the sole ground of appeal submitted that ld. CIT(A) has dismissed the appeal. Prayer made for restoring the issues on merits to the file of ld. CIT(A).
3. Ld. DR raised no objection if the issues are remitted to ld. CIT(A).
4. I have heard the rival contentions and perused the record placed before me. The assessee is an individual and for A.Y 2021- 22 income tax return e-filed on 25.06.2021 declaring income of Rs. 4,88,990/-. Subsequently, case selected for the sale deed complete scrutiny and in the assessment framed u/s 143(3) of the Act additions of Rs. 49,00,000/- made in the hands of the assessee. Aggrieved, the assessee preferred an appeal before ld. CIT(A) but there was a delay of 68 days in filing appeal. In form 35, the assessee has submitted that he is working as Grade-IV employee in Indian Army and did not engage any Chartered Accountant for filing return but subsequent to the additions made by ld. AO it tooks sometime in filing the appeal.
Considering the given facts and circumstances of the case, in the larger interest of justice and placing reliance on the judgment Madhya Pradesh judgment dated 21.03.2025 (2025) INSC 382 and for sub-serving the cause of justice, I deem it appropriate to condonation the delay in filing of appeal before ld. CIT(A). Further, since ld. CIT(A) has not dealt on merits of the assessee. I remit back all the issues raised on merits in the instant appeal to the file of ld. CIT(AO) for necessary adjudication and to past a speaking order as contemplated u/s 250(6) of the Act. Needless to mention that proper opportunity of being heard should be granted to the assessee. The assessee should also refer from seeking unnecessary adjournment unless otherwise required for reasonable cause. Effective Grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 02/07/2025.