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Facts
The assessee's appeal for AY 2010-11 arises from the order of the CIT(A)/NFAC which refused to condone a 13-day delay in filing the lower appeal. The assessee had explained the delay was due to circumstances beyond their control.
Held
The Tribunal, relying on the precedent set in Collector Land Acquisition vs. Mst. Katiji & Ors, held that the 13-day delay in filing the appeal ought to have been condoned. The assessee's condonation petition was accepted.
Key Issues
Whether the CIT(A)/NFAC was justified in refusing to condone the 13-day delay in filing the lower appeal.
Sections Cited
147, 144, 1961
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Income Tax Appellate Tribunal, “DB” BENCH, AGRA
Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL
ORDER
PER SATBEER SINGH GODARA, JUDICIAL MEMBER:
This assessee’s appeal for assessment year 2010-11 arises against Commissioner of Income Tax(Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and Order No. ITBA/NFAC/S/250/2021-22/1034509275(1) dated 29.07.2021, involving proceedings u/s 147 r.w.s. 144 of the Income-tax Act, 1961, [hereinafter referred to as the ‘Act’].
Heard both the parties at length. Case file perused.
It emerges during the course of hearing that the Ld. CIT(A) given lower authorities order has refuse to condone 13 days delay in filing of Radha Krishan Sheetgrah Pvt.Ltd. the lower appeal dated 30.01.2018 against the assessment order passed on 13.12.2017.
Learned DR could hardly dispute that the assessee had duly explained the reasons of the foregoing delay of 13 days on account of circumstances beyond it’s control.
Faced with the situation we Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC) to conclude that keeping in mind the assessee’s condonation averments, the impugned delay of 13 days in filing of the lower appeal ought to have been condoned. We accordingly accept the assessee’s said condonation petition and direct the learned CIT(A)/NFAC to decide the lower appeal herein as per law.
This assessee’s appeal is allowed for statistical purposes.
Order pronounced in the open court on 10.02.2025