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Facts
The assessee filed an appeal for AY 2012-13 against an order passed by the CIT(A) which confirmed the assessment framed by the AO on a best judgment basis. The AO determined the total income at Rs. 4.58 Lacs due to the assessee's failure to make any representation. The assessee is in further appeal due to this order.
Held
The Tribunal condoned the delay of 308 days in filing the appeal, considering the guiding principles laid down by the Apex Court. The appeal was restored to the file of the CIT(A) for a de novo adjudication, with a direction to the assessee to substantiate its case.
Key Issues
Whether the appeal filed with a delay of 308 days should be admitted and restored for fresh adjudication, and if the assessee should be given an opportunity to substantiate its case.
Sections Cited
144, 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, AGRA
Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
(िनधा�रणवष� / Assessment Year:2012-13) Shri Vikas Tiwari Income-tax Officer, बनाम/ 289, Krishna Sadan Ward 3(1), Gwalior. Tansen Nagar Vs. Gwalior-474002. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AEJPT-3775-J (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None � थ�कीओरसे/Respondent by : Sh. Shailender Shrivastava – Ld. DR सुनवाईकीतारीख/Date of Hearing : 20-02-2025 घोषणाकीतारीख /Date of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of an order passed by learned Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] on 24-03-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s. 144 r.w.s. 147 of the Act on 22-11-2019. In the assessment order, Ld. AO determined total income of Rs.4.58 Lacs since the assessee failed to make any representation therein. The Ld. CIT(A) confirmed the assessment for the same very reasons. Aggrieved, the assessee is in further appeal before us. The registry has noted delay of 308 days in the appeal. At the time of hearing, none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal.
Keeping in mind the guiding principles as laid down by Hon’ble Apex Court in the case of Collector, Land Acquisition vs. Mst. Katiji&Ors. (1987; (2) TMI 61 SC), we condone the delay in the appeal and restore the appeal back to the file of Ld. CIT(A) for de novo adjudication with a direction to the assessee to substantiate its case.
The appeal stand allowed for statistical purposes. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.