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Facts
The assessee filed appeals before the CIT(A) beyond the prescribed time, citing the Covid-19 pandemic as a reason for the delay. The CIT(A) did not condone the delay and dismissed the appeals. The assessee is now appealing this decision.
Held
The Tribunal found merit in the assessee's argument that the delay was due to sufficient cause, attributing it to the Covid-19 pandemic. The Tribunal condoned the delay and restored the appeals to the CIT(A) for a fresh hearing on merits.
Key Issues
Whether the delay in filing the appeals before the CIT(A) was condonable due to sufficient cause, and if the appeals should be restored for a de novo hearing on merits.
Sections Cited
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Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI INTURI RAMA RAO, AM & SHRI MANU KUMAR GIRI, JM
O R D E R PER MANU KUMAR GIRI, JM: These appeals by the assessee are arising out of the orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in all orders dated 07.08.2025 for Assessment Years (‘AYs’) 2012-13, 2018-19, 2021-22, 2022-23 and 2023-24.
At the outset, the Ld.AR of the assessee brought to our notice that the respective appeals were filed late by 17, 701, 309, 5 and 23 to 712/Coch/2025 Chathannoor Regional Service Co-op. Bank Ltd. days before the ld.CIT(A) who did not condone the delay and dismissed all the appeals in limine.
Aggrieved, assessee is in appeal before us against the aforesaid orders.
Before the ld. AR for assessee submitted that the ld. CIT(A) has not properly appreciated the reasons for delay in filing the appeals. He submitted that at that time Covid-19 pandemic was prevalent in the area. In some cases, the assessee came to know about the impugned orders very late. He prayed that the matter may be set aside to CIT(A) for de novo adjudication of appeals on merits. The ld. DR relied upon the orders of the ld.CIT(A) and pleaded for the dismissal of the appeal.
We have heard the rival submissions and perused the record and dates chart. We find strength in the arguments of the ld.AR for the assessee and find the reasons ‘sufficient cause’ hence, condone the delay in filing appeals before the ld.CIT(A). Further, keeping in mind the principles of natural justice, the impugned orders are set aside and the appeals are restored back to the file of Ld. CIT(A) for denovo appeal hearing on merits. The Ld.CIT(A) whose shall proceed with the denovo appeal after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without any fail, failing which ld.CIT(A) shall be at liberty to proceed with the denovo appeal proceedings on merits as per law. In case of failure,