Loading judgment…
Facts
The assessee's appeal was delayed by 11 days due to technical problems with the Income Tax website, preventing the submission of the draft appeal. The CIT(A) dismissed the appeal, finding the reasons for delay unsatisfactory.
Held
The Tribunal noted that online filing is mandatory and that the assessee faced genuine technical difficulties. Considering the short delay and the assessee's charitable nature, the Tribunal condoned the delay.
Key Issues
Whether the delay in filing the appeal due to technical glitches on the Income Tax portal should be condoned.
Sections Cited
10(23C)(iiiac)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘A’ BENCH, BANGALORE
Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY
PER WASEEM AHMED, ACCOUNTANT MEMBER:
This appeal has been filed by the assessee against the order passed by the National Faceless Assessment Centre (NFAC), Delhi vide DIN No.ITBA/NFAC/S/250/2024-25/1067317699(1) on 05/08/2024 for the assessment year 2019-20.
The assessee before the ld. CIT-A explained that the appeal was delayed by 11 days because of technical problems with the Income Tax website. Despite several attempts, the draft appeal could not be saved on the portal. To this effect, the ld. AR also filed an affidavit. However, the learned CIT(A) did not accept this explanation and dismissed the appeal, stating that the reasons for the delay were not satisfactory.
At the time of the hearing before us, the assessee's ld. Authorized Representative (AR) repeated the explanation regarding the delay in filing the appeal. The AR also clarified that the assessee is a Government Organization, and its income is exempt under section 10(23C)(iiiac) of the Income Tax Act. Thus, the AR requested the Tribunal to send back the matter to the ld. CIT(A) for fresh adjudication on merit as per law and further assured that the assessee would comply with all necessary formalities.
On the other hand, the ld. DR did not raise any serious objection if the matter is set aside to the ld. CIT(A) for fresh adjudication on merit as per the provisions of law.
We have heard both the parties and perused the materials available on record. Under the new system, it is mandatory to file appeal online. However, the assessee’s claim of technical problems with the Income Tax website was not disregarded by the ld. CIT-A. As such, the ld. CIT(A) did not provide any corroborative materials to dispute the reasons given by the assessee for the delay. Thus, we are of the view that, when the website is not accepting the appeal, it is nearly impossible for the assessee to submit the appeal, especially when online filing is the only option available. Thus in view of the above, considering the short delay and the fact that the assessee is a charitable . organization, we are of the opinion that the delay should be condoned in the given facts and circumstances. Accordingly, we condone the delay in filing the appeal before the ld. CIT-A and send back the matter to the ld. CIT(A) for fresh consideration on its merits according to the law. Hence, the ground of appeal is allowed for statistical purposes.
In the result, the appeal of the assessee is partly allowed for statistical purposes.