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Facts
The assessee's appeal was dismissed in limine by the CIT(A) due to a delay of 238 days in filing the appeal. The CIT(A) found no sufficient reason for the delay and thus did not admit the appeal.
Held
The Tribunal held that the CIT(A) should have provided a reasonable opportunity to the assessee to justify the delay. Therefore, the appeal is restored to the CIT(A) to allow the assessee to explain the delay and decide the appeal afresh.
Key Issues
Whether the CIT(A) erred in dismissing the appeal in limine without providing adequate opportunity to the assessee to explain the delay in filing the appeal.
Sections Cited
Section 35
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Income Tax Appellate Tribunal, “ K(SMC
Before: SHRI NARENDRA KUMAR BILLAIYA, HON’BLE & SHRI RAHUL CHAUDHARY, HON’BLE
PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order dt. 06/03/2024 by NFAC, Delhi [‘ld. CIT(A)’], pertaining to Assessment Year 2013-14. 2. The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in dismissing the appeal in limine.
Briefly stated the facts of the case are that while deciding the appeal of the assessee, the ld. CIT(A) found that there is a delay of 238 days in filing the appeal. Since the appeal was filed after the expiry of limitation of time and since the ld. CIT(A) could not find any reason for the said delay in Form 35, the appeal was not admitted and dismissed. 2
We have given a careful consideration to the order of the ld. CIT(A). We are of the considered view that, the ld. CIT(A) ought to have given a reasonable and adequate opportunity to the assessee to justify and bring on record sufficient cause for the delay in filing the appeal. Therefore, in the interest of justice and fairplay, we deem it fit to restore this appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to allow the assessee to justify the delay in filing of the appeal and thereafter, if satisfied, decide the appeal afresh on merits.
In the result appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 30th July, 2024 at Mumbai. (RAHUL CHAUDHARY) ACCOUNTANT MEMBER Mumbai, Dated 30/07/2024 *SC SrPs *SC SrPs *SC SrPs *SC SrPs
आदेश की "ितिलिप अ"ेिषत/Copy of the Order forwarded to : अपीलाथ" / The Appellant
""थ" / The Respondent 2. संबंिधत आयकर आयु" / Concerned Pr. CIT 3. आयकर आयु" अपील
( ) / The CIT(A)- िवभागीय "ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 5. गाड" फाई/ Guard file. 6. आदेशानुसार/ BY ORDER,