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Facts
The assessee, an elderly Non-Resident Indian living in the USA since 2010, filed an appeal against the CIT(A)'s order which confirmed an assessment u/s 147 r.w.s. 144. The CIT(A) dismissed the appeal without condoning a delay of 771 days, despite the assessee's claim of not receiving notices until January 2020 and having deposited 20% of the outstanding tax.
Held
The Tribunal observed that the CIT(A) did not provide the assessee an opportunity to explain the delay. With no objection from the Revenue, the Tribunal remanded the case back to the first appellate authority. The CIT(A) is directed to provide a reasonable opportunity to the assessee to explain the 771-day delay and then decide the appeal on its merits as per Section 282 read with Rule 127 of the I.T. Rules.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal without condoning the delay of 771 days and without providing an opportunity to the assessee to explain the delay.
Sections Cited
Section 250 of the Income Tax Act, 1961, Section 147 of the Income Tax Act, 1961, Section 144 of the Income Tax Act, 1961, Section 282 of the Income Tax Act, 1961, Rule 127 of the I.T. Rules
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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SH. UDAYAN DASGUPTA & SH. KHETTRA MOHAN ROY
This appeal is filed by the assessee against the order of the ld. CIT (A) NFAC, Delhi dated 20.12.2024 passed u/s 250 of the Income Tax Act, 1961 which has emanated from the order of the AO, Ward 1, Moga passed u/s 147 r.w.s. 144 of the Act, 1961 dated 10.11.2017. main objection of the assessee is that the appeal has been dismissed by the ld. first appellate authority without admitting the same for hearing on merits, refusing to condone the delay in filing of the appeal by 771 (seven hundred seventy one) days.
There has not been any representation in the court neither by the assessee nor by the ld. AR, even though notices of hearing have been issued through e-mail id as stated in Form No. 36.
We find from the records that there has been a delay in filing the appeal before the ld. first appellate authority and from the copy of the SOF and grounds of appeal filed before the Tribunal, it is learnt that the assessee is an old persons residing in USA since the year 2010 and he has not received any information or any notice or order from the income tax department till 2020, which has resulted in his delay in filing the appeal before the ld. first appellate authority. It is further stated that the assessee came to know about the assessment order in the month of January, 2020 and thereafter obtaining the certified copy of order belatedly he has preferred the appeal before the ld. first appellate authority on 20th February, 2020. It is further observed that the assessee has also deposited 20% of the outstanding tax as per CBDT guidelines amounting to Rs.3.43 lakhs (pending first appeal). We find that the intention of the assessee is bonafide, and he must have been prevented by sufficient cause from approaching the appellate authority within the time frame. satisfactorily explained before the ld. first appellate authority and in the instant case, the assessee has not been allowed any opportunity to explain the reasons for his delay before rejecting or dismissing the appeal.
The ld. DR relied on the order of the ld. CIT(A) but he has no objection if the matter is remanded back to the ld. first appellate authority for the purpose of granting an opportunity to the assessee to explain the reasons for the delay.
We have heard the ld. DR and consulted the materials on record and we are of the opinion that the principles of justice will be served if the matter is remanded back to the files of the ld. first appellate authority to allow the assessee or his AR to explain the delay of 771 (seven hundred and seventy one) days to the satisfaction of the appellate authority and thereafter on satisfactory explanations of the same, the matter may be taken up for disposal on the grounds contained in Form No. 35 on merits of the case.
The assessee is also directed to file all documentary evidences and submissions and explanations for proper disposal of the appeal and to fully cooperate in appeal proceedings.
The assessee will be allowed reasonable opportunity of being heard and notices to be issued as per provisions of section 282 of the Act, (read with Rule 127 in the e-mail of his ld. AR mogatax@gmail.com.
In the result, the appeal filed by the assessee is allowed for statistical purpose.
Order pronounced in open court as on 22.08.2025.