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Facts
The assessee's appeals were filed late before the CIT(A), who dismissed them without condoning the delay. The assessee cited the COVID-19 pandemic and delayed receipt of orders as reasons for the delay.
Held
The Tribunal condoned the delay in filing the appeals before the CIT(A) by finding sufficient cause. The impugned orders were set aside, and the appeals were restored to the CIT(A) for a de novo hearing on merits, ensuring principles of natural justice.
Key Issues
Whether the delay in filing the appeals before the CIT(A) was justifiable, and whether the appeals should be heard on merits.
Sections Cited
IT Act
AI-generated summary — verify with the full judgment below
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,