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Facts
The assessee filed an appeal belatedly by 306 days. The assessee's representative sought an additional opportunity to present documents to support their claims, while the revenue contended that sufficient opportunities had already been given.
Held
The Tribunal condoned the significant delay in filing the appeal. In the interest of justice, the matters were restored to the CIT(A) for fresh adjudication, ensuring the assessee is granted a proper opportunity to present their case.
Key Issues
Condonation of delay in filing appeal and grant of an additional opportunity for adjudication.
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Income Tax Appellate Tribunal, “PATNA BENCH”, PATNA
Before: SHRI GEORGE MATHAN & SHRI LAXMI PRASAD SAHU
O R D E R
Per George Mathan, JM :
This is an appeal filed by the assessee against the order of the Id. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 11.11.2024 for the assessment year 2018-2019.
The appeal of the assessee is filed belatedly by 306 days. In this regard, Id. AR filed an application for condonation of delay along with affidavit stating sufficient reasons therein for delay in filing the appeal, which are not found to be false. Therefore, the delay of 306 days in filing the present appeal is condoned and appeal is admitted to be disposed off.
It was the submission that the assessee could not able to produce the documents before the authorities below. It was, thus, prayer that the issues may be restored to the file of ld. CIT(A) to decide the issue afresh so that the assessee could be able to provide all the relevant documents to substantiate his claim and shall cooperate in the set aside proceedings.
In reply, ld Sr. DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. It was submitted that the orders passed by both the authorities below deserve to be upheld.
We have considered the rival submissions. A perusal of the facts of the present case and the orders of the lower authorities clearly shows that the assessee had not produced the details as required for before both the authorities below. However, ld. AR during the course of hearing, requested that one more opportunity may be granted to the assessee to substantiate its case before the ld. CIT(A). This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. CIT(A) for readjudication afresh after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate with the ld. CIT(A) in the readjudication proceedings, positively.
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 02/02/2026.