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Facts
The assessee filed an appeal for AY 2014-15 against an order from the National Faceless Appeal Centre (NFAC). The learned CIT(A)/NFAC had previously refused to condone a 48-day delay in the assessee's lower appeal, which was filed against an assessment order dated 28.12.2019.
Held
The Tribunal, acknowledging the unrefuted condonation averments by the assessee, condoned the 48-day delay in filing the lower appeal. The matter was restored to the CIT(A)/NFAC for fresh adjudication, with the stipulation that the assessee must plead and prove all relevant facts in subsequent proceedings.
Key Issues
Whether the CIT(A)/NFAC erred in not condoning a 48-day delay in the assessee's lower appeal and if the matter should be remanded for fresh adjudication.
Sections Cited
147, 144
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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 2014-15 arises against National Faceless Appeal Centre (NFAC), Delhi’s DIN and order no. ITBA/NFAC/M/250/2024-25/1065507123(1), dated 10.06.2024, in case no.CIT(A), Rohtak/10012/2020-21, in proceedings u/s 147 read with section 144 of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’.
Heard both the parties at length. Case file perused.
It emerges at the outset with the able assistance coming from both the sides that learned CIT(A)/NFAC has refused to condone 48 days’ delay in assessee’s lower appeal instituted on 07.05.2020 against the assessment order dated 28.12.2019.
Learned counsel representing the assessee invites tribunal’s attention to his condonation averments duly stating the corresponding reasons of the impugned delay as beyond his control. All these factual averments have gone unrebutted from the department’s side during the course of hearing.
Faced with this situation, I hereby condone 48 days’ delay in filing of the lower appeal and restore the matter back to the learned CIT(A)/NFAC for it’s afresh appropriate adjudication, as per law, preferably 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.
This assessee’s appeal is allowed for statistical purposes in above terms.