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Facts
The assessee's appeal for AY 2012-13 was dismissed by the National Faceless Appeal Centre (NFAC) because it was filed before the Ld. CIT(A) with a delay of over 3 years, and no application for condonation of delay was submitted at that time. Consequently, the appeal was dismissed on the grounds of limitation.
Held
The Tribunal remitted the issue back to the Ld. CIT(A) for fresh adjudication, directing the assessee to file an application for condonation of delay. The Ld. CIT(A) is instructed to consider this application and pass a reasoned order, with a caveat that orders may be passed ex-parte if the assessee fails to cooperate.
Key Issues
Whether the assessee's appeal should be remitted to the CIT(A) for fresh adjudication after considering an application for condonation of a 3-year delay in filing the appeal.
Sections Cited
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Income Tax Appellate Tribunal, “H” BENCH, DELHI
Before: MS. MADHUMITA ROY & SHRI BRAJESH KUMAR SINGH
The instant appeal filed by the assessee is directed against the order dated 12.04.2024 passed by the National Faceless Appeal Centre (NFAC) arising out of the order dated 25.10.2019 passed by the ITO, Ward 4(5), Gurgaon for Assessment Year 2012-13 whereby and whereunder the appeal preferred by the assessee was dismissed on the Vikas ground of limitation. In fact, admittedly, there is a delay of more than 3 years in filing the said appeal before the Ld. CIT(A) which has been candidly submitted before us by the Ld. AR during the course of hearing before us today.
While preferring the appeal before the Ld. CIT(A), no application for condonation of delay was preferred by before the First Appellate Authority, the appeal stood dismissed and hence, the instant appeal before us.
Under this facts and circumstances of the matter, the Ld. AR prayed for setting aside the issue to the file of the Ld. CIT(A) for adjudication of the appeal afresh upon considering the application for condonation of delay to be filed by him during the course of second round of hearing before the Ld. CIT(A). Such prayer made by the Ld. A.R has not been objected by the Ld. D.R with all his fairness.
Having heard the ld. Counsels appearing for the parties, and having regard to the facts and circumstances of the matter, in order to prevent the miscarriage of justice it is found fit and proper to remit issue to the file of the Ld. CIT(A) for adjudication afresh only upon considering the application for condonation of delay which is to be filed by the assessee before Ld. CIT(A) and to pass a reasoned order. However, it is also made clear that in the event the assessee does not cooperate with the said authority, the Ld. CIT(A) would be at liberty to pass orders in accordance with law.
Assessee’s appeal is, therefore, allowed for statistical purposes.