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Facts
The assessee's appeal against an order from NFAC for AY 2011-12 was dismissed by the CIT(A) due to a 668-day delay in filing. The assessee argued they were not confronted regarding a 660-day delay and sought an opportunity to demonstrate that no actual delay occurred.
Held
The Tribunal, in the interest of justice, remanded the issue back to the CIT(A). The CIT(A) was directed to grant the assessee a fresh opportunity to explain the circumstances negating the delay and then pass a fresh order as per law after affording reasonable opportunity of hearing.
Key Issues
Whether the CIT(A) erred in dismissing the appeal due to a delay without providing the assessee an opportunity to explain the circumstances of the alleged delay.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH, ‘SMC’: NEW DELHI
Before: SHRI SHAMIM YAHYA
ORDER This appeal by the assessee is directed against the order of National Faceless Appeal Centre (NFAC), New Delhi, dated 02.11.2023 pertaining to Assessment Year 2011-12.
Although, the assessee has raised several grounds, the ld. Counsel for the assessee at the outset prayed that the learned CIT(A) in this case has dismissed the assessee’s appeal on the ground that there was a delay of 668 days in filing the appeal. He submitted that the assessee was never confronted by the Ld. CIT(A) regarding the delay of 660 days. He submitted that actually there was no delay and he prayed that an opportunity may be granted before the Ld. CIT(A) to explain the circumstances which show that there is actually no delay.
Per Contra, the Ld. DR relied upon the orders of the authorities below. He did not have any objection in remitting back to the file of the Ld. CIT(A).
Upon careful consideration, I find that in this case, the interest of the justice will be served, if the issue is remanded to the file of the Ld. CIT(A). The Ld. CIT(A) shall give the assessee an opportunity to explain as to how there is no delay in fact, thereafter, the Ld. CIT(A) shall pass order as per law and needless to say, that reasonable opportunity of hearing be given to the assessee.
Order pronounced in the open court on 07th February, 2024.