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Facts
The assessee filed two appeals (ITA No. 3769 & 3823/Del/2024) for AY 2013-14. The CIT(A)/NFAC refused to admit the primary appeal (ITA No. 3769/Del/2024) as time-barred, as it was instituted on 05.12.2017 against an assessment order dated 30.03.2016. The assessee's counsel argued that a physical appeal was initially filed due to communication gaps regarding electronic filing compliance.
Held
The Tribunal restored the assessee's primary appeal (ITA No. 3769/Del/2024) to the CIT(A)/NFAC for fresh adjudication on merits, prioritizing the interest of justice over alleged communication gaps. This restoration is conditional on the appellant pleading and proving all relevant facts within three effective opportunities. The second appeal (ITA No. 3823/Del/2024) was dismissed as infructuous, being a duplicate.
Key Issues
Whether the CIT(A) was justified in refusing to admit an appeal as time-barred due to initial physical filing instead of electronic filing, and if the matter should be remanded for adjudication on merits.
Sections Cited
143(3) of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. M. Balaganesh
Asstt. Year : 2013-14 Noble Educational and Societal Vs Income Tax Officer (Exemptions) Trust, 37, HU Block, Pitampura, Ward-2(2), New Delhi-110037 New Delhi-110037 (APPELLANT) (RESPONDENT) PAN No. AABTN4592M : Asstt. Year : 2013-14 Noble Educational and Societal Vs Income Tax Officer (Exemptions) Trust, 305, Mercantile House, Ward-2(2), 15, Kasturba Gandhi Marg, New Delhi-110037 Connaught Place, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AABTN4592M Assessee by : Sh. Satyajeet Goel, Adv. Revenue by : Sh. Akhilesh Kumar Yadav, Sr. DR Date of Hearing: 05.12.2024 Date of Pronouncement: 13.12.2024 ORDER Per Satbeer Singh Godara, Judicial Member: These assessee’s twin appeals & 3823/Del/2024, both for Assessment Year 2013-14, arises against the CIT(A)/NFAC, Delhi’s common order dated 24.06.2024 in DIN & order No. ITBA/NFAC/S/250/2024- 25/1065975871(1) in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “The Act”).
Heard both the parties at length. Case files perused.
& 3823/Del/2024 2 Noble Educational and Societal Trust 3. We take up the assessee’s “lead” appeal . It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC has refused to admit the assessee’s lower appeal instituted on 05.12.2017 against the assessment order dated 30.03.2016, as hopelessly time barred.
Learned counsel representing assessee submits that the assessee had first of all filed a physical appeal on account of some communication gap/confusing in the necessary compliance of filing the same by electronic mode and therefore, the impugned lower appellate findings are not sustainable in law. This clinching fact of the assessee having filed a physical appeal could hardly be from the departmental side.
Be that it may, we are of the considered view in larger interest of justice that the assessee could not be held disentitled for adjudication of it’s lower appeal on merits on account of alleged communication gaps. We thus deem it appropriate to restore the assessee’s instant appeal back to the CIT(A)/NFAC for it’s afresh appropriate adjudication as per law subject to a rider that the appellant only shall plead and prove all the relevant facts within three effective opportunities at it’s own risk and responsibility, in consequential proceedings. Ordered accordingly.
The assessee’s latter appeal is dismissed as rendered infructuous being a “duplicate” file as stated by the learned counsel.
& 3823/Del/2024 3 Noble Educational and Societal Trust 8. The assessee’s former appeal herein is dismissed as rendered infructuous in foregoing term. A copy of this common order be placed in the respective case file.
Order Pronounced in the Open Court on 13/12/2024.