SHREE NARAYAN BUILT UP INDIA PRIVATE LIMITED,JHANSI vs. INCOME TAX OFFICER WARD 2(2) GWALIOR, GWALIOR

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ITA 116/AGR/2024Status: DisposedITAT Agra17 February 2025AY 2016-173 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found merit in the assessee's application for condonation of the 87-day delay in filing the appeal before the CIT(A)-NFAC. The Tribunal was of the view that the assessee had indeed made out a case for condoning the delay, based on the averments filed before the lower authorities. Citing the precedent of Collector, Land Acquisition vs. Mst. Katiji & Ors., (1987) 167 ITR 471 (SC), the Tribunal condoned the delay. Consequently, the matter was restored to the learned CIT(A)-NFAC for a fresh adjudication on merits. The CIT(A)-NFAC was directed to grant three effective opportunities to the assessee for this purpose, at the assessee's risk and responsibility. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, Shree Narayan Built Up India Pvt. Ltd., filed an appeal for assessment year 2016-17. The appeal was against the order of the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (CIT(A)-NFAC), Delhi, dated 30.01.2024, which arose from proceedings under section 147 of the Income-tax Act, 1961. The core issue before the Tribunal was the delay of 87 days in filing the assessee's appeal before the CIT(A)-NFAC. The assessee attributed this delay to circumstances beyond their control, while the Revenue contended that the explanation provided lacked confidence and was rightly rejected by the lower authority.

What were the issues?

1. Whether the delay of 87 days in filing the appeal before the CIT(A)-NFAC, pertaining to assessment year 2016-17 and arising from proceedings under section 147, should be condoned. This is a question of mixed law and fact, turning on the interpretation of principles for condonation of delay. Assessee's contention: The assessee argued that the delay was due to circumstances beyond their control and that their explanation for the delay filed before the lower appellate authority was sufficient. They relied on the principle laid down in Collector, Land Acquisition vs. Mst. Katiji & Ors., (1987) 167 ITR 471 (SC). Revenue's contention: The Revenue contended that although the assessee provided an explanation for the delay, it did not inspire confidence, and therefore, the lower appellate authority was justified in rejecting the condonation application.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH, AGRA

Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL

Hearing: 17.02.2025Pronounced: 17.02.2025

ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This assessee’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre [in short, the “CIT(A)-NFAC”],Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1060250974(1) dated 30.01.2024, involving proceedings under section 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Heard both the parties at length. Case file perused.

3.

It emerges during the course of hearing at the outset that the learned lower authority has refused to condone the assessee’s 87 days’ delay in filing of the lower appeal instituted on 23.08.2022 against the assessment order dated 30.03.2022. There is hardly any dispute between the parties that the assessee has indeed filed its corresponding explanation attributing the reasons thereof to the circumstances beyond his control. The Revenue’s case in this backdrop is that the assessee although has filed explanation for delay in the lower appellate proceedings, but the same hardly inspired any confidence, and, therefore, it has been rightly rejected.

4.

We have given our thoughtful consideration to the assessee’s lower appeal condonation application and find merit therein. This for the precise reason that they have indeed made out a case to condone the delay, in the corresponding averments filed before the lower authorities.

Faced with this situation we condone the delay in light of Collector, Land Acquisition vs. Mst. Katiji & Ors., (1987) 167 ITR 471 (SC) and restore the matter back to the learned CIT(A)-NFAC for his fresh adjudication on merits within three effective opportunities at the risk and responsibility of the assessee in very terms.

5.

This assessee’s appeal is allowed for statistical purposes.

Order pronounced in the open court on 17.02.2025.

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