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Facts
The assessee filed an appeal before the Tribunal, which was delayed by 64 days. The assessee also faced a dismissal of their appeal before the CIT(A) due to a delay of 4 days, without merits being considered. The AO had passed an ex-parte order.
Held
The Tribunal condoned the delay in filing the appeal before them, considering the reasonable cause shown by the assessee. Similarly, the delay before the CIT(A) was condoned, and the case was remitted back to the CIT(A) for fresh adjudication.
Key Issues
Whether the delays in filing the appeals at various stages should be condoned and if the matters should be adjudicated on merits.
Sections Cited
147, 144B, 144
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Income Tax Appellate Tribunal, DELHI BENCH ‘A’ : NEW DELHI
Before: SHRI MAHAVIR SINGH, HON’BLE & SMT. RENU JAUHRI, HON’BLE
ORDER This appeal by the assessee is emanating from the order of the NFAC, Delhi in appeal No. NFAC/2018-19/10409285 dated 23.5.2025. Assessment was framed by the AO u/s. 147 read with section 144B of the Income Tax Act, 1961 dated 12.03.2024 relating to assessment year 2019-20.
It is noted that there is delay of 64 days in filing the appeal before the Tribunal and for this the assessee has filed the petition for condonation. After hearing both the sides and perusing the records, we are of the view that reasonable cause has been attributed to the assessee for filing the belated appeal before the Tribunal, hence, in the interest of justice, we condone the delay in dispute in filing the appeal before the Tribunal and proceed further.
After hearing rival contentions and perusing the records, we find that AO has passed the exparte order u/s. 144 of the Act and also Ld. CIT(A) has dismissed the appeal on account delay of only 4 days in filing the appeal before him and even not dealt with the merits of the case. Hence, in the interest of justice, we condone the delay of 04 days in filing the appeal before the Ld. CIT(A) and remit back the issues in dispute to the file of the CIT(A) for fresh adjudication, after giving adequate opportunity of being heard to the assessee by passing a speaking order, for which ld. DR has no objection. However, Assessee is directed to cooperate with the Ld. CIT(A) during the proceedings in order to enable the CIT(A) to pass the order, in accordance with law.