MUKESH KUMAR AGARWAL,GWALIOR vs. INCOME TAX OFFICER, GWALIOR

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ITA 132/AGR/2024Status: DisposedITAT Agra03 February 2025AY 2014-15Bench: SHRI M. BALAGANESH (Accountant Member)2 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 the assessee's reason for delay to be sufficient cause and directed the NFAC to condone the delay and admit the appeal for adjudication. The NFAC was also instructed to pass a speaking order after providing a reasonable opportunity of being heard to the assessee.

What were the facts?

The assessee's appeal before the NFAC was dismissed due to a delay of 220 days in filing. The assessee claimed illness as the reason for the delay, stating inability to concentrate on income tax matters.

What were the issues?

Whether the delay in filing the appeal before the NFAC was sufficiently explained and if the appeal should be admitted for adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH “SMC”: AGRA

For Respondent: Shri Shalendra Srivastava, Sr. DR
Hearing: 03/02/2025Pronounced: 03/02/2025

O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in for AY 2014-15, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] dated 26.02.2024 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 12.03.2022 by the Assessing Officer, NFAC (hereinafter referred to as ‘ld. AO’).

2.

None appeared on behalf of the assessee on the date of hearing today. But on perusal of the order of the Learned NFAC, we find that the Learned NFAC had dismissed the appeal of the assessee by not condoning the delay in filing of appeal by 220 days. The assessee had stated that he was suffering from ailment and accordingly could not concentrate on his income tax affairs which had eventually led him to skip the due date of filing of appeal. We find that this reason to be a sufficient cause and hence in the interest of substantial justice, we direct the Learned NFAC to condone the delay and admit the appeal for adjudication. The Learned NFAC is also directed to pass a speaking order by adjudicating all the grounds raised by the assessee. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is at liberty to raise additional grounds and file additional evidences, if any, if he so desires. With these directions, the grounds are restored to the file of Learned NFAC for de novo adjudication in accordance with law.

3.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 03/02/2025.

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