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Facts
The assessee filed an appeal for Assessment Year 2011-12. The National Faceless Appeal Centre (NFAC) / CIT(A) had refused to condone a delay of 326 days in filing the lower appeal against the Assessing Officer's assessment order. The assessee contended that a condonation petition explaining the circumstances for the delay had been duly filed.
Held
The Tribunal, citing Collector Land Acquisition v. Mst. Katiji & another (1987) 167 ITR 471 (SC), condoned the 326-day delay in filing the lower appeal. It restored the matter to the CIT(A)/NFAC for a fresh adjudication on merits, granting three effective opportunities of hearing. The assessee is responsible for pleading and proving all relevant facts in consequential proceedings.
Key Issues
Whether the delay of 326 days in filing the lower appeal before the CIT(A)/NFAC should be condoned, and the matter remanded for adjudication on merits.
Sections Cited
Section 144 of the Income-tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA
O R D E R PER SATBEER SINGH GODARA, JM:
This assessee’s appeal for assessment year 2011-12 arises against National Faceless Appeal Centre (NFAC), Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1065604210(1), dated 12.06.2024, in case no. CIT(A), Gurgaon-2/11026/2019-20, in proceedings u/s 144 of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’.
Heard both the parties. Case file perused.
It emerges during the course of hearing that the learned CIT(A)/NFAC has refused to condone the assessee’s delay of 326 days in filing of the lower appeal instituted on 20.11.2019 against the Assessing Officer’s assessment order dated 29.11.2018. The assessee’s case is that he had duly filed condonation petition explaining the corresponding circumstances beyond his control. Faced with this situation I accept the assessee’s argument to this limited extent as per Collector Land Acquisition v. Mst. Katiji & another (1987) 167 ITR 471 (SC) and condone the impugned delay in filing the lower appeal and restore the matter to the learned CIT(A)/NFAC for its afresh appropriate adjudication on merits, as per law, within three effective opportunities of hearing subject to rider that it shall be the assessee’s responsibility only to plead and prove all the relevant facts in consequential proceedings. Ordered accordingly.
This assessee’s appeal is allowed for statistical purpose in above terms.
Order pronounced in open court on 16.12.2024.