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Facts
The assessee filed an appeal with a delay of 43 days before the Tribunal. The Tribunal noted that the assessee had also filed the first appeal before the CIT(A) with a delay of 584 days, which was rejected without adjudication on merits. The assessee submitted an application for condonation of delay, supported by an affidavit, stating that the delay was due to procedural complexities.
Held
The Tribunal condoned the delay of 43 days in filing the present appeal. The Tribunal restored the appeal to the file of the learned CIT(A) and directed the CIT(A) to condone the previous delay of 584 days upon fresh application and adjudicate the issues on merits after providing an opportunity of hearing.
Key Issues
Whether the delay in filing the appeal before the Tribunal and the CIT(A) should be condoned and whether the issues raised by the assessee should be adjudicated on merits.
Sections Cited
250, 143(3), 80P(2)(a)(i)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER
Date of Hearing – 04/02/2025 Date of Order – 05/03/2025
O R D E R PER V. DURGA RAO, J.M.
The captioned appeal by the assessee are emanating from the impugned orders of even date 14/06/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2020–21.
During the course of hearing, the Registry has pointed out a delay of 43 days in filing the present appeal by the assessee before the Tribunal. While going through the record available before us, we find that the assessee has filed application dated nil seeking condonation of delay which is supported by duly sworn affidavit. The contents of the application are as under:–
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“That, the Appellant/Applicant is filing the present appeal against order dated 14/06/2024 passed by the Ld. Commissioner of Income Tax (Appeals) under section 250 r.w.s. 143(3) of the Income Tax Act. That, the order under appeal is served on the Assessee on 14/06/2024 because of which the appeal was to be filed on or before the 13/08/2024. However, the appellant E-filed Form No. 36 on 24/08/2024 and uploaded the signed documents on 25/09/2024, hence there is a delay of 43 days in filing the appeal. That, accordingly, the present appeal is being filed along with the application of condonation of delay in filing the appeal. That, the Appellant is an association of person having numerous members therefore the decision making travels through various members adding to the delay. That in these circumstances, the appellant could not file the appeal within due time. The present application is being filed bonafide. That the balance of convenience is in favour of the Appellant. If the present application is not allowed, great prejudice would be caused to the Appellant. In view of the above, it is most humbly prayed that this Hon'ble Tribunal be pleased to condone the delay of 43 days in filing the appeal and direct the Registry to place the same on record. It is prayed accordingly.”
After considering the submissions of the learned Authorised Representa- tive and averments made in the application seeking condonation of delay, I am of the opinion that the assessee is prevented in filing the appeal belatedly and I am satisfied that the delay in filing the appeal is due to reasonable cause. Consequently, I condone the delay of 43 days in filing the present appeal and admit the same for adjudication on merit.
The assessee has raised following grounds:-
“1. Whether in the facts and circumstances of the case, the ld. AO is justified in issuing a SCN dated 18/09/2022 whose compliance date was kept as 12/09/2022 thus less than 7 days.
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2. Whether in the facts and circumstances of the case, the learned CIT(A) is justified in affirming the disallowance of deduction claimed u/s 80P(2)(a)(i) of Rs 49,90,406/-.
3. Whether in the facts and circumstances of the case, the learned CIT(A) is justified in not condoning the delay in filing appeal.
4. Whether in the facts and circumstances of the case the Ld. CIT(A) is justified in passing an order in breach of principle of natural justice. 5. The appellant craves leave to add, alter, modify and withdraw any grounds before or during the course of appellate proceedings.”
I further find that the assessee had filed first appeal before the learned CIT(A) with a delay of 584 days. Though, the assessee filed application seeking condonation of delay before the learned CIT(A), however, the learned CIT(A) rejected the application for condonation of delay and dismissed the assessee’s appeal without adjudicating the issues raised by the assessee on merit. Keeping in view the overall facts and circumstances of the case, I deem it fit and appropriate to restore this appeal to the file of the learned CIT(A) and direct him to appropriate action in condoning the delay on receipt of fresh application for condonation along with duly sworn affidavit the assessee to explain the cause of delay by adducing proper evidence. The learned CIT(A) to decide the application seeking condonation of delay on merits. The learned CIT(A) is also directed to adjudicate the issues raised by the assessee in this appeal on merits after providing reasonable opportunity of hearing. The assessee is hereby directed to file fresh application for condonation of delay duly explained in support of sworn affidavit and co– operate the learned CIT(A) by promptly responding to the statutory notices to be issued by the learned CIT(A). Accordingly, the grounds raised by the assessee are allowed for statistical purposes.
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In the result, appeal filed by the assessee is allowed for statistical purposes only.
Order pronounced in the open Court on 05/03/2025