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Facts
The assessee filed two separate appeals for Assessment Years 2009-10 and 2012-13 against orders of NFAC Delhi. The appeals were filed belatedly after the expiry of the limitation period, and the CIT(A) dismissed them as not maintainable without condoning the delay. The assessment orders were also ex-parte.
Held
The Tribunal condoned the delay in filing the appeals, finding that the assessee had reasonable cause for the delay. The Tribunal held that it was in the interest of justice to provide the assessee with another opportunity to defend its case.
Key Issues
Whether the delay in filing the appeals should be condoned and the matter restored for fresh adjudication.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “G” BENCH, MUMBAI
Before: SHRI NARENDRA KUMAR BILLAIYA & SHRI RAHUL CHAUDHARY
Present for: Assessee by : Shri Sucheck Anchaliya Revenue by : Shri Suresh Gaikwad, SR. D.R. Date of Hearing : 28.11.2024 Date of Pronouncement : 28.11.2024 O R D E R Per Narendra Kumar Billaiya, A.M.:
& are two separate appeals by the assessee preferred against two separate orders of NFAC Delhi dated 02/05/2024 pertaining to A.Y.2009- & 4494/M/2024 Satish Rajaji Rathod; 10 and 2012-13. Both the appeals were heard together and are disposed off by these common orders for the sake of convenience and brevity.
Both the appeals have been filed after the expiry of the period of limitation. We have carefully considered the request for the condonation of delay supported by affidavit.
We are convinced that the assessee was prevented by reasonable and sufficient cause for not filing the appeal on time, the delay is condone.
The underlying facts are common in both the appeals in as much as both the appeals have been dismissed by the Ld. CIT(A) as not maintainable.
We find that since the appeals were filed belatedly before the Ld. CIT(A). The Ld. CIT(A) did not condone the delay and dismissed the appeal as not maintainable.
We find that even the assessment orders have been framed ex- parte.
Considering the facts of the case in totality, we are of the considered view that the assessee should get one more opportunity to defend its case.
Therefore, in the interest of justice and fair play, we deem it fit to restore both the appeals to the files of the Ld.AO.
The Ld.AO directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee.
& 4494/M/2024 Satish Rajaji Rathod; 10. In the result, both the appeals are allowed for statistical purpose. Order pronounced in the open court on 28.11.2024. Sd/- Sd/- RAHUL CHAUDHARY NARENDRA KUMAR BILLAIYA JUDICIAL MEMBER ACCOUNTANT MEMBER Place: Mumbai, Dated: 28.11.2024 Snehal C. Ayare, Stenographer Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. Ld.DR, ITAT, Mumbai 4. Guard File 5. CIT //True Copy//