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Facts
The assessee filed an appeal before the Ld. Commissioner with a delay of 107 days. The Ld. Commissioner dismissed the appeal both on the grounds of limitation and on merits. The assessee had attached grounds for condonation of delay with their appeal.
Held
The Tribunal noted that the Ld. Commissioner's order did not clarify whether the assessee had been served notice. Considering the peculiar facts, the Tribunal set aside the impugned order and remanded the case back to the Ld. Commissioner for a fresh decision, ensuring the assessee is given a reasonable opportunity to be heard.
Key Issues
Whether the appeal filed by the assessee should be dismissed solely on the grounds of limitation, without considering the reasons for delay or proper service of notice, and whether the merits of the case were appropriately considered.
Sections Cited
Section 250 of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, MUMBAI BENCH SMC”, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 17.07.2024, impugned herein, passed by the National Faceless Appeal Center (NFAC)/Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) under section 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2011-12.
At the outset, it is observed as stated by the parties that there was a delay of 107 days in filing the appeal before the Ld. Commissioner, who vide impugned order not only dismissed the appeal of the Assessee on the point of limitation but also dismissed the same on merits as well. From the impugned order it nowhere appears “as to whether any notice to the Assessee has ever been served or not”.
Considering the peculiar facts and circumstances of the case, specifically to the effect that the Assessee in Form No.35 in column No.14 to the specific question “whether there is delay in filing the appeal” answered “yes” and in subsequent column No.15 the Assessee has replied grounds for condonation of delay as “as per sheet attached”. The Assessee further drew attention of this Court to the duly sworn affidavit dated 17.05.2019 filed before the Ld. Commsionwer, demonstrating the delay and substantiating the reason for delay, which remained to be considered by the Ld. Commissioner. Hence, considering the peculiar facts and circumstances the impugned order is set aside and case is remanded to the file of the Ld. Commissioner for decision afresh, suffice to say by affording reasonable opportunity of being heard to the Assessee.
In the result, the appeal filed by the Assessee stands allowed for statistical purposes.
Order pronounced in the open court on 12.12.2024.