MUSTAKEEN AHAMAD,AGRA vs. INCOME TAX OFFICER -2(1)(2), AGRA

This appeal has been preferred by the assessee against the impugned order dated 24.01.2024 passed in Appeal No. CIT(Appeal) 2, Agra/10058/2019-20 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2011-12, wherein the ld. CIT(Appeals) has dismissed assessee’s appeal ex parte upon rejection of assessee’s prayer for the condonation of delay.

At the very outset, learned representative for the assessee has submitted that this appeal was filed on 19.03.2025 against the impugned order dated 24.01.2024 passed by the first appellate authority by a delay of about 360 days, further submitting that the delay is due to assessee’s lack of awareness of e-proceedings as the assessee never received physical copy of notices issued. Assessee could be aware of the impugned order only when Income-tax Inspector raised the demand. The assessee has filed an affidavit in support of the said facts. Prayed to condone the delay caused in filing this appeal. In view of the facts stated in assessee’s affidavit, we find sufficient cause to condone the delay.

Learned counsel for the assessee further submitted that the first appeal was filed on 10.05.2019 against the assessment order dated 13.12.2018, service of which was effected upon the assessee on 07.03.2019. However, due to Advocate’s negligence, not timely informing the assessee, caused the delay of 84 days in filing first appeal. Prayed to condone the delay in filing first appeal before the ld. CIT(Appeals) and direct the first appellate authority to decide the matter on merits after affording an opportunity of hearing to the assessee.

Learned DR has submitted that the ld. CIT(Appeals) has rightly rejected assessee’s prayer for condonation of delay, as there was no sufficient cause to this effect and supported the impugned order.

We find that the assessee raised following ground before the first appellate authority for condoning the delay caused in filing the first appeal : “Sir, the assessee’s advocate received the order and notice of demand from the department on dt. 07.03.2019 but the advocate has been kept the above papers in others files and forget to file the appeal. Now the advocate find the papers related to appeal he feel his mistake and submitting the appeal. Sir the above delay is on the part of advocate. So sir kindly accept the condonation of delay.”

In the result, the appeal is allowed for statistical purposes.