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Facts
The assessee filed an appeal before the ITAT against the order of the NFAC, Delhi. The appeal was filed belatedly before the Tribunal, and the reasons provided for the delay were vague and not supported by an affidavit.
Held
The Tribunal held that the reasons provided for the delay in filing the appeal were not substantial. Consequently, the appeal was dismissed in limine on account of the delay.
Key Issues
Whether the appeal filed by the assessee should be admitted given the delay and lack of substantial reasons supported by an affidavit.
Sections Cited
147, 148, 143(3)
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Income Tax Appellate Tribunal, PATNA BENCH
Before: SHRI GEORGE MATHAN & SHRI LAXMI PRASAD SAHU
ORDER PER GEORGE MATHAN: This is an appeal filed by the assessee against the order of the NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2014-15/10376580 dated 27.08.2025 for the assessment year 2015-16. 2. No one represented on behalf of the assessee and Shri Manab Adak, Sr. DR represented on behalf of the revenue.
At the outset, it is noticed that the ld. CIT(A) has dismissed the appeal of the assessee on account of delay. The appeal has been filed belatedly before the Tribunal also and the assessee has given reasons for condonation of the delay in filing the appeal as follows:
3.1 It is also noticed that the above condonation of delay filed by the assessee is not supported by an affidavit and the reasons are also vague. Consequently, there is no substantial reason has been brought by the assessee. Thus, the appeal of the assessee is dismissed in limine on account of delay. 4. In the result, the appeal of the assessee stands dismissed. Kolkata, the 5th March, 2026.