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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2016-17. The appeal was filed after a delay of 168 days, and the CIT(A) had dismissed the appeal in limine without condoning the delay.
Held
The Tribunal condoned the delay in filing the appeal before the CIT(A) in the interest of justice. The issues were restored to the Assessing Officer for re-adjudication, subject to the assessee paying a cost of Rs. 25,000 to the Bihar State Legal Services.
Key Issues
Whether the appeal should be admitted despite being time-barred, and whether the issues should be restored to the Assessing Officer for re-adjudication.
Sections Cited
250 of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
Present for: Appellant by : Shri Nishant Maitin, CA Respondent by : Smt. Rinku Singh, CIT, DR Date of Hearing : 03.04.2025 Date of Pronouncement : 03.04.2025 O R D E R Per Bench :
The captioned appeal by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeal), NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order dated 31.08.2023 passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2016-17.
Shri Nishant Maitin, Ld. CIT(A) represented on behalf of the assessee and Smt. Rinku Singh, CIT, DR appeared on behalf of the revenue.
This appeal of the assessee is time barred by 168 days. After hearing both the sides and concession given by the Ld. CIT, DR, we condone the delay and admit the appeal for hearing.
Sudama Mahto, AY 2016-17 4. It is also noticed that there is a delay in filing the appeal before the Ld. CIT(A) and the Ld. CIT(A) without condoning the delay dismissed the appeal of the assessee in limine. However, after considering the submissions of both the sides, we condone the delay, if any, before the Ld. CIT(A). However, in the interest of justice and so as to grant the assessee adequate opportunity to substantiate his case, the issues in this appeal are restored to the file of the Assessing Officer for re-adjudication subject to the cost of Rs. 25,000/- (Rupees twenty five thousand) only payable to Bihar State Legal Services within sixty days from the date of this order and receipt of the same would be produced before the Assessing Officer at the first hearing. Should the assessee not pay the abovementioned cost within the prescribed period of sixty days from the date of this order, the order of the Ld. CIT(A) shall stand confirmed.
In the result, the appeal of the assessee is partly allowed for statistical purposes.