INFOSPECTRUM INDIA PRIVATE LIMITED,NAGPUR vs. ASSISSTANT COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR
Facts
The assessee filed an appeal against the order of the CIT(A). The assessee's counsel submitted that there was a delay in filing the first appeal before the CIT(A) and an affidavit explaining the delay could not be filed. Consequently, the CIT(A) dismissed the appeal.
Held
The Tribunal set aside the order of the CIT(A) and restored the matter back to the CIT(A) for adjudication on merits. The assessee was directed to file an affidavit explaining the delay, and the CIT(A) was to condone the delay and pass a speaking order.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal due to a delay in filing the appeal and not providing an opportunity to the assessee to explain the delay.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI V. DURGARAO & SHRIK.M. ROY, ACCOUNTANT, MEMBER
IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR
BEFORE SHRI V. DURGARAO, JUDICIAL MEMBER AND SHRIK.M. ROY, ACCOUNTANT, MEMBER
ITA no.407/Nag./2024 (Assessment Year : 2011–12) Infospectrum India Pvt. Ltd. 2, SBI Colony, Amravati Road ……………. Appellant Nagpur 440 033 PAN – AABCC3521C v/s Asstt. Commissioner of Income Tax ……………. Respondent Circle–1, Nagpur Assessee by : Shri Kishore P. Dewani Revenue by : Shri Abhay Y. Marathe
Date of Hearing – 29/01/2024 Date of Order – 30/01/2025
O R D E R PER V. DURGA RAO, J.M.
This appeal by the assessee is emanating from the impugned order dated 13/05/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2011–12.
When the case was called for hearing, the learned Counsel, Shri Kishore P. Dewani, appearing for the assessee submitted that there was a delay in filing first appeal before the learned CIT(A) and the assessee could not file Affidavit showing cause of delay and hence the learned CIT(A) refrained from condoning the delay which resulted in dismissal of assessee’s appeal. He thus prayed that the appeal be restored to the file of the Assessing Officer to
2 Infospectrum India Pvt. Ltd. ITA no.407/Nag./2024 enable the assessee to file required documents before the learned CIT(A) and argue the matter on merit.
The learned Departmental Representative supported the order of the authorities below.
Keeping in view the submissions of both the parties, the impugned order passed by the learned CIT(A) is hereby set aside by restoring the entire matter to the file of the learned CIT(A) and direct him to adjudicate the matter afresh on merit and in accordance with law after providing reasonable opportunity of being heard to the assessee. It is also directed that the assessee should file Affidavit explaining delay in filing first appeal before the learned CIT(A) on the basis of which the learned CIT(A) condone the delay as may deem fit and dispose off the matter on merits by issuing a speaking order.
In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 30/01/2025
Sd/- Sd/- K.M. ROY V. DURGA RAO ACCOUNTANT MEMBER JUDICIAL MEMBER NAGPUR, DATED: 30/01/2025
3 Infospectrum India Pvt. Ltd. ITA no.407/Nag./2024
Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file. True Copy By Order Pradeep J. Chowdhury Sr. Private Secretary Sr. Private Secretary ITAT, Nagpur
