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Facts
The assessee filed an appeal before the National Faceless Appeal Centre (NFAC) which was delayed by 134 days. The NFAC did not condone the delay. The assessee argued sufficient cause for the delay.
Held
The tribunal found that the assessee had provided sufficient cause for the delay in filing the appeal. The NFAC was directed to condone the delay and admit the appeal for adjudication.
Key Issues
Whether the delay in filing the appeal before the NFAC was sufficiently explained and should be condoned.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH “DB”: AGRA
O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in AY 2015-16, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] dated 26.07.2024 against the order of assessment passed u/s 147 r.w.s 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 29.03.2023 by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’).
Though the assessee has raised several grounds of appeal, the preliminary issue raised thereon pertains to non-condonation of delay in filing of appeal by 134 days by the assessee before the Learned NFAC.
We have heard the rival submissions and perused the materials available on record. We find that assessee had proved the sufficient cause for delay in filing of appeal before the Learned NFAC. In the interest of substantial justice, we direct the Learned NFAC to condone the delay in filing of appeal and admit the appeal for adjudication. Consequentially, in the interest of justice and fair play, we deem it fit and appropriate to restore this appeal to the file of Learned NFAC for denovo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 07/02/2025.