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Facts
The assessee filed an appeal against an order of the JCIT(A) which arose from an intimation under section 143(1)(a). The appeal before the CIT(A) was delayed by 1951 days. The reason for the delay was that the accountant of the assessee trust sent the intimation to the consultant's wrong email ID, causing the consultant to miss the filing deadline.
Held
The Tribunal observed that the delay was not deliberate and was due to a genuine mistake. Considering the larger interest of justice, the Tribunal decided to condone the delay in filing the appeal before the CIT(A). The CIT(A) was directed to adjudicate the issue on its merits.
Key Issues
Whether the delay in filing the appeal before the CIT(A) should be condoned and the appeal adjudicated on merit.
Sections Cited
143(1)(a)
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Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR
Before: SHRI MANISH BORAD, AM & DR. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA. No. 168/JPR/2024
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh euh"k cksjkM] ys[kk lnL; ,oa Mk0 ,l- lhrky{eh] U;kf;d lnL; ds le{k BEFORE: SHRI MANISH BORAD, AM & DR. S. SEETHALAKSHMI, JM vk;dj vihy la-@ fu/kZkj.k o"kZ@Assessment Years : 2016-17 Compucom Software Limited cuke ITO, Exemption, Vs. Employees Welfare Trust, Ward-1, Jaipur. IVth Floor, Tilak Bhawan, Tilak Marge, C-Scheme, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATC4125G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Non jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (Addl.CIT) a lquokbZ dh rkjh[k@ Date of Hearing : 28/03/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 28/03/2024 vkns'k@ ORDER PER: MANISH BORAD, AM This appeal at the instance of the assessee for A.Y. 2016-17 is directed against the order of ld. JCIT(A), Bengaluru, which is arising out of the intimation u/s 143(1)(a) of the Act dated 19.10.2017.
When the case was called, non appeared on behalf of the assessee. However, considering that written submission and Compucom Software Ltd. Employees Welfare Trust paper book have been filed, we decide to adjudicate the issues on the basis of available record. 3. Perusal of grounds of appeal
indicates that the main grievance of the assessee is that ld. CIT(A) erred in not condoning the delay in filing the appeal and further erred in dismissing the assessee’s appeal in limine.
4. On the other hand, Departmental Representative supported the finding of the ld. CIT(A).
5. We have heard the ld. DR and perused the material placed on record before us. We notice that the assessee trust filed its return on 15.07.2016 which was processed u/s 143(1)(a) of the Act on 19.10.2017 wherein certain adjustment were made and income was computed at Rs. 7,86,579/- as against the returned income of Rs. 4,06,630/-. To challenge the addition assessee filed an appeal before the ld. CIT(A) but the same was delayed by 1951 days. On perusal of the written submission we observe that the reason for the said delay was that the accountant of the assessee trust forwarded the intimation u/s 143(1)(a) of the Act to its consultant on the wrong e-mail ID. Due to this reason, the consultant who was unaware of the intimation, failed to file an appeal before the ld. CIT(A) within prescribed time limit. As such delay cannot be Compucom Software Ltd. Employees Welfare Trust considered as a deliberate delay on the part of the assessee trust as it will not gain anything from delay in filing the appeal.
6. Therefore, in the larger interest of justice and also to arrive at the correct income of the assessee for the year under consideration, we deem it fit to condone the delay in filing of the appeal before the ld. CIT(A) and accordingly, direct the ld. CIT(A) to adjudicate the issue on merit for which necessary opportunity of being heard shall be provided. The assessee is also directed to appear before the ld. CIT(A) on the given date of hearing and shall not take adjournment unless otherwise required for reasonable cause.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 28/03/2024.