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Facts
The assessee filed appeals before the ITAT against the orders of the CIT(A) for AYs 2016-17 and 2018-19. A significant delay occurred in filing the appeals before the CIT(A), which was not condoned by the lower appellate authority. The delay was attributed to circumstances beyond the assessee's control, including the COVID-19 pandemic.
Held
The Tribunal condoned the substantial delay in filing the appeals, finding that the delay was unintentional and beyond the assessee's control. The appeals were allowed for statistical purposes, and the matters were remitted back to the CIT(A) for adjudication on merits after providing a proper opportunity of being heard.
Key Issues
Whether to condone the substantial delay in filing appeals before the CIT(A) and remit the matter for adjudication on merits.
Sections Cited
143(1)(A)
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Income Tax Appellate Tribunal, DELHI BENCHES ‘A’: NEW DELHI.
Before: SHRI SATBEER SINGH GODARA & SHRI S.RIFAUR RAHMAN
Order
: 29.01.2026 O R D E R
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
The assessee has filed appeals against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT (A)”, for short] dated 10.02.2025 for the Assessment Years 2016-17 and 2018-19.
2. At the time of hearing, ld. AR of the assessee brought to our notice that there was a delay in filing the appeal before the ld. CIT (A) which was not condoned by the ld. CIT (A). In this regard, he brought to our notice that the intimation order dated 30.03.2019 u/s 143(1)(A) of the Income- tax Act, 1961 (for short ‘the Act’) against which assessee has filed an appeal before the ld. CIT (A) on 19.11.2024. He submitted that the actual delay is as under :- Delay in filing of appeal 1691 days Relaxation provided by Hon’ble Supreme Court During Covid 19 pandemic 716 days Actual delay before CIT (Appeals) 975 days
He submitted that no doubt, the delay was substantial but due to the circumstances beyond the control of the assessee, the appeal was not filed on time. Further, he submitted that in AY 2018-19, ld. CIT (A) not only not condoned the delay but also standard allowance of 15% was not given to the assessee. In AY 2016-17, there was no reason explained by the authorities below why the eligible claim was disallowed. In that process, they have taxed the gross receipt as income of the assessee and he prayed that the delay may be condoned and the matter may be remitted back to the file of ld. CIT (A) to adjudicate the issue on merits.
Considered the rival submissions and material placed on record. After considering the reasons for delay which was supported by an affidavit and the medical reports submitted before us. After considering the above details placed on record, no doubt there is substantial delay in filing the appeal before the ld. CIT (A), however for the sake of complete justice and being the delay was not intentional or deliberate and was beyond the assessee’s control as well as assessee will not get any benefit in filing the appeal delayed intentionally, we are inclined to condone the delay in filing the appeal before the ld. CIT (A) and remit the issues back to the file of ld. CIT (A) to decide as per law, after giving a proper opportunity of being heard to the assessee. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeals filed by the assessee is allowed for statistical purposes.