RAGHAVENDRA REDDY BOMMI REDDY,CHENNAI vs. DCIT, CORPORATE CIRCLE-1(1), CHENNAI

Learned Commissioner of Income Tax (Appeal)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, dated 03.10.2023 for the Assessment Year (hereinafter referred to as "AY”) is an appeal preferred by the & 3663/Chny/2025 (AYs 2010-11 & 2011-12) Raghavendra Reddy Bommi Reddy assessee against the order of the Learned Commissioner of Income Tax (Appeal)/Addl/JCIT(A)-2, Guwahati dated 22.07.2024 for AY 2011-12.

At the outset, it is noted that there is a delay of ‘703’ days & ‘429’ days in filing of the aforesaid appeals. The assessee has filed petition for condoning the delay supported by the affidavit. The main reason attributed for the delay was that the assessee was not aware of the impugned order of the Ld.CIT(A)/NFAC for both the assessment years. In this regard, it was brought to our notice that the assessment orders in this case for AY 2010-11 was passed on 30.11.2015 & 23.12.2015 for AY 2011-12. It was brought to our notice that in the year 2015/2016, the assessee had filed the appeals manually before the Ld.CIT(A). And the assessee was following the progress of the ibid Appeal with the office of the Ld.CIT(A), but later on the appellate proceedings got migrated to the Faceless Regime and the assessee lost touch about the appellate proceedings and out of the blue only when the demand was raised by the AO [pursuant to passing of the impugned orders], the assessee came to know about the existence of the ex-parte impugned orders passed by the NFAC dated 03.10.2023 & 22.07.2024 and the assessee immediately filed the appeals before the Tribunal which resulted in delay of ‘703’ days & ‘429’ days respectively.

Having gone through the petition for condoning the delay and taking note that the assessment orders were passed in the year 2015 and the assessee is noted to have filed the appeals promptly before the First Appellate Authority which was not disposed of for a long time; and ultimately the appeals got migrated to the Faceless Regime and the assessee was in the dark and unaware of the Faceless proceedings going on against the assessee which led to the dismissal of the appeal ex parte qua assessee; and the assessee came to know about it only few days before filing of appeals before this Tribunal when the AO raised demand notice [pursuant to the dismissal of appeal by Ld CIT(A) against the assessee].