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Facts
The assessee entered into a land development agreement for their land. The Assessing Officer (AO) initiated proceedings u/s 144/147 of the Income Tax Act, 1961, and passed an assessment order. The assessee's appeal before the CIT(A) was dismissed for non-prosecution. The assessee has filed the present appeal before the ITAT after a delay.
Held
The Tribunal condoned the delay in filing the appeal as the assessee had sufficient cause. It was observed that the CIT(A) had dismissed the appeal without a reasoned order and without adjudicating on the merits of the grounds raised. Therefore, the order of the CIT(A) was set aside.
Key Issues
Whether the CIT(A) order dismissing the appeal without a reasoned order is sustainable and if the delay in filing the appeal before the ITAT should be condoned.
Sections Cited
250, 144, 147, 156, 271(1)(C), 54F, 234A, 234B, 53A, 251, 246A, 46A
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Income Tax Appellate Tribunal, PATNA BENCH AT KOLKATA
Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA
order
: February 21st, 2025 ORDER
PER RAKESH MISHRA, ACCOUNTANT MEMBER:
This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2014-15 dated 17.10.2022, which has been passed against the assessment order u/s 144 of the