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Facts
The assessee's appeal was dismissed by the NFAC/CIT(A) for being filed with a delay of 54 days. The assessee claimed the delay was due to difficulty in obtaining legal opinion and professional assistance in Mathura. The assessing officer added Rs. 25,39,552/- as agricultural income to the assessee's income.
Held
The Tribunal held that the assessee's explanation for the delay was reasonable and bona fide. The delay of 54 days was condoned, and the order of the CIT(A) was set aside.
Key Issues
Whether the delay in filing the first appeal before the CIT(A) was sufficient to dismiss the appeal. Whether the CIT(A) erred in not condoning the delay of 54 days.
Sections Cited
143(3), 144B, 249(3), 68, 115BBE, 250
AI-generated summary — verify with the full judgment below
Date of Hearing 15.07.2025 Date of Pronouncement .07.2025 ORDER, PER BRAJESH KUMAR SINGH, AM,
This appeal filed by the assessee is directed against an order dated 08.03.2025 of the National Faceless Appeal Centre, Delhi/Ld. CIT(A), relating to Assessment Year 2020-21 arising out of order u/s 143(3) r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to ‘the Act’) dated 21.09.2022
2. The grounds of appeal raised by the assessee are as under:-
“1. That the Ld. NFAC (National Faceless Appeal Centre) has erred on facts and in law while passing the appellate order u/s 250 holding "the appeal is not entertained and is dismissed as non-maintainable per se". As per the provisions of section - 249(3), the appeal filed by the appellant should have been admitted because the delay of 54 days in filing of 1st appeal was on account of sufficient and reasonable cause duly explained to Ld. NFAC. The appellate order dated - 08.03.2025 passed by Ld. NFAC, Delhi is liable to be set aside.
That in view of reasonable cause expressed by the appellant before Ld. NFAC and also in view of so many judicial pronouncements in favour of appellant, it is in the interest of justice and fairness that the delay of 54 days may please be condoned, so that the appellant may get the opportunity to argue his appeal on merit at 1st appeal level.
3. That while not admitting the appeal, the Ld. NFAC has not appreciated that the addition made in assessment of Rs.25,39,552/-is very high and unreasonable and has no base, which should have been deleted. The appellate order passed by Ld. NFAC not admitting the appeal is liable to be set aside.”
Brief facts of the case:-The return in this case was selected for scrutiny to verify the claim of agricultural income of the assessee. The assessee did not respond to the notice of the Assessing Officer and a show-cause notice dated 28.07.2022 was issued to the assessee. Again, the assessee failed to furnish any reply. The Assessing Officer noted that at the fag end of the assessment proceedings, the assessee submitted reply vide dated 06.09.2022. The Assessing Officer noted that during the financial year 2018-19, the assessee had claimed agricultural income of Rs.6,82,200/- and during this year, the agricultural income had increased to Rs.25,39,552/-. The Assessing Officer did not accept the said claim of the agricultural income and added the entire amount of Rs.25,39,552/- u/s 68 r.w.s. 115BBE of the Act.
Aggrieved with the said order, the assessee filed an appeal before the Ld. CIT(A). The Ld. CIT(A) found that there was a delay in filing he appeal and did not condone the appeal of the assessee and held that appeal filed by the assessee was not maintainable per se and was hence dismissed.
Against the said order, the assessee is in appeal before us.
The ld. Counsel for the assessee explained the reasons of the delay of 54 days in filing of the appeal before the Ld. CIT(A) by a submission dated 04.03.2025 supported by an affidavit 16.04.2025. The said affidavit of the assessee is reproduced as under:-
We have heard both the parties and perused the material available on record. The explanation of the assessee for the delay in filing the appeal is found to be reasonable and bona fide and we are of the considered view that the assessee was prevented by sufficient cause for the delay in filing the appeal. We, therefore, condone the delay of 54 days in filing the appeal by the assessee before the Ld. CIT(A) and set-aside the order of the Ld. CIT(A) and restore the matter back to his file for deciding this issue afresh after giving reasonable opportunity of being heard to the assessee. The assessee is also directed to appear before the Ld. CIT(A).
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 29th July, 2025.