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आदेश/Order
Per Sudhanshu Srivastava, Judicial Member:
This appeal is preferred by the assessee against the order dated 21.09.2021 passed by the National Faceless Appeal Centre, (NFAC) Delhi and pertains assessment year 2018-19.
The following grounds have been raised by the assessee :-
The learned CIT (A) is not justified in rejecting the request of condonation of delay.
The learned CIT (A) has not adjudicated on the Appellant ground of appeal "The CPC has wrongly computed the business income without deduction of
ITA No. 369-Chd-2021 Neelam Hospital, Distt. Patiala 2 Income from House Property which has already been offered for tax under the head Income from House Property resulting in double taxation".
The learned CIT (A) has not adjudicated on the Appellant ground of appeal "The CPC has wrongly added the amount of employees contribution of ESI and PF in the computed income which has been paid after the due date but before filing the return of Income".
At the outset, the Ld. Authorised Representative (AR) submitted
that the appeal before the NFAC had been filed belatedly by 252 days
and the Ld. First Appellate Authority did not consider the assessee’s
application for condonation of delay and dismissed the assessee’s appeal
in limine without considering the merits of the case. It was submitted
that no opportunity was given by the NFAC to the assessee to explain its
case and, therefore, in the interest of substantial justice, another
opportunity should be given to the assessee to explain the cause of
delay.
Per contra, the Ld. Sr. Departmental Representative (Sr. DR)
supported the order of the NFAC and submitted that the assessee had
filed the appeal before the NFAC which was delayed by 252 days and
therefore, the appeal had rightly been dismissed by the NFAC.
Having heard both the parties and after having considered the
impugned order, it is seen that, admittedly and undisputedly, the
assessee had filed the appeal before the NFAC beyond the period of
limitation and there was a delay of 252 days in filing the appeal.
ITA No. 369-Chd-2021 Neelam Hospital, Distt. Patiala 3 However, it is also undisputed that the NFAC did not adjudicate the
appeal of the assessee on merits but dismissed it without admitting on
the ground that the appeal was filed late. In our considered opinion, the
NFAC should have allowed the assessee an opportunity to explain the
delay and establish its bona fide before dismissing the appeal, if the
delay was found not to be condonable. Therefore, in the interest of
substantial justice, we restore this appeal to the NFAC with a direction
to allow the assessee adequate opportunity to explain the delay and,
thereafter, admit the appeal and hear it on merits, if the delay is found
to be condonable.
In the final result, the appeal of the assessee stands allowed for
statistical purposes.
Order pronounced on 21.03.2022
sd/- sd/-
( N. K. SAINI) (SUDHANSHU SRIVASTAVA) Vice President Judicial Member Dated : 21.03.2022 “आर.के.” आदेशक���त+ल,पअ-े,षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकरआयु.त/ CIT 4. आयकरआयु.त (अपील)/ The CIT(A) 5. ,वभागीय��त�न1ध, आयकरअपील$यआ1धकरण, च3डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड�फाईल/ Guard File
आदेशानुसार/ By order, सहायकपंजीकार/ Assistant Registrar