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Facts
The assessee, Smt. Vimla, filed an appeal with a delay of 156 days, claiming she is uneducated, not tech-savvy, and was unaware of the CIT(A) order due to lack of email access and non-receipt of physical copy. The Department insisted on payment, leading her to discover the appeal dismissal. She submitted an affidavit for condonation of delay, citing reasonable cause beyond her control.
Held
The Tribunal noted that the CIT(A) passed an ex-parte order dismissing the assessee's appeal because she did not file submissions and evidence. However, considering the assessee's submission of a delay condonation petition and the prayer for one more opportunity, the Tribunal decided to restore the case to the AO for fresh adjudication.
Key Issues
Whether the delay in filing the appeal by the assessee is condonable and whether the appeal should be restored to the file of the AO for fresh adjudication.
Sections Cited
Section 246A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES, ‘’SMC” JAIPUR
Before: Hon’ble SHRI SANDEEP GOSAINvk;dj vihy la-@ITA No. 300/JP/2024
ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the ld. CIT(A) dated 09-08-2023, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2012-13 raising grounds of appeal
at Form No. 36. 2.1 At the outset of the hearing, the Bench noted that there is delay of 156 days in filing the appeal by the assessee for which the assessee has submitted a petition cum affidavit for condonation of delay praying therein that the assessee aged of 47
2. SMT. VIMLA VS ITO, WARD 1(3), ALWAR years is uneducated lady and not conversant with information technology and she is unable to view the mail and thus she remained ignorant with the appeal order passed by the ld.CIT(A). She further submitted that she lacks of access of E-Mail and physical copy of ld CIT(A)’s order never received nor any communication was received on her mobile. When the demand was insisted to pay by the Department in the month of first week of 5th Jan. 2024 then she contacted her counsel who after going through the portal for New E Payment System and TAB E proceedings informed that the ld. CIT(A) had dismissed the appeal and confirmed the demand raised by the AO. Thus, she first time came to know that her appeal has been rejected. Consequently, she submitted that there exists reasonable cause due to which she was prevented to file the appeal within time and delay was beyond her control and thus her appeal deserves to be admitted. 2.2 On the other hand, the ld.DR submitted that the Court may decide the issue as deem fit and proper in the case. 2.3 After hearing both the parties and perusing the documents placed before the Bench, it is noted that there is merit in the submission of the assessee . Hence, the delay is condoned 3.1 Further, at the outset of the hearing, the Bench noted that the ld. CIT(A) passed an ex-parte order by dismissing the appeal of the assessee and the narration as mentioned therein are as under:-