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Facts
The assessee filed an appeal before the CIT(A) which was dismissed in limine due to a delay of 7 days. The assessee's counsel argued that the delay was due to the requirement of digital signatures for online filing. The Departmental Representative relied on the CIT(A)'s order.
Held
The Tribunal condoned the delay of 7 days in filing the appeal before the CIT(A). The matter was restored to the file of the CIT(A) with a direction to decide the appeal afresh on merits.
Key Issues
Whether the delay of 7 days in filing the appeal before the CIT(A) should be condoned to allow the assessee to present the case on merits.
Sections Cited
147, 144
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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: Shri Sanjay Garg & Shri Bijayananda Pruseth
Date of hearing : 05-03-2025 Date of pronouncement : 28-03-2025 आदेश/ORDER Per Sanjay Garg, Judicial Member:-
The present appeal has been filed by the Assessee against the order passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)’] dated 11.10.2024 arising out of the assessment order passed u/s.147 r.w.s 144 of the Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment Year 2012-13. Meghna Ashish Vashi, A.Y. 2012-13
At the outset, the ld. counsel for the assessee submitted that the ld. CIT(A) has dismissed the appeal of the assessee in limine as there was a delay of 7 days in filing the appeal. The ld. counsel has submitted that as per the latest provisions of the Act, the appeal is to be filed online for which digital signatures of the assessee were required, due to that, small delay of 7 days has occurred in getting the digital signatures. He, therefore, has submitted that the minor delay of 7 days in filing the appeal before the CIT(A) may be condoned and the Ld. CIT(A) be directed to decide the appeal on merits. The ld. Departmental Representative on the other hand has relied on the order of the Ld. CIT(A)
Considering the rival submissions, in our view, the interests of justice will be well served if the assessee is given an opportunity to present her case before the ld. CIT(A). Therefore, the delay of 7 days in filing the appeal before the CIT(A) is hereby condoned and the matter is restored to the file of CIT(A) with a direction to decide the appeal afresh in accordance with law.