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Facts
The assessee challenged an order of the Ld. ADDL/JCIT(A)-5, Mumbai, which confirmed an addition made by the CPC. The addition was made while processing the assessee's return of income for AY 2017-18. The assessee also faced a significant delay in filing the appeal before the CIT(A), which was not condoned.
Held
The Tribunal condoned a short delay of 3 days in filing the present appeal before it, considering the assessee's health issues and the principle of substantial justice. However, the Tribunal remitted the matter back to the Ld. CIT(A) to decide the issue of condonation of delay afresh.
Key Issues
Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the addition made by the CPC without giving an opportunity to the assessee is sustainable.
Sections Cited
143(1), 246A
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Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR
Before: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1118/JP/2024
Result
Based on the discussion so recorded herein above, we remit back the matter to the file of the Ld. CIT(A) for the purpose of deciding the point of condonation of delay afresh, after providing sufficient opportunity to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 16/01/2025.