Loading judgment…
Facts
The assessee filed an appeal against an order of the CIT(A) for AY 2013-14. The CIT(A) had not considered the appeal on merit due to a delay in filing. The assessee sought condonation of the 329-day delay, stating the impugned order was not received. An earlier manual appeal was dismissed for not being filed electronically.
Held
The Tribunal condoned the delay, noting the assessee's submission that the order was not received and that an e-appeal was filed before the dismissal of the manual appeal. The Tribunal set aside the CIT(A)'s order and restored the appeal to the CIT(A) for adjudication on merits.
Key Issues
Whether the delay in filing the appeal should be condoned, and if so, whether the appeal should be adjudicated on its merits by the CIT(A).
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH, CHENNAI
Before: HON’BLE SHRI ABY T. VARKEY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2013-14 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 12-05-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Act on 31-03-2016. The sole grievance of the assessee is confirmation of addition of Rs.296.53 Lacs which represent advances received by the assessee towards sale of certain flats. The Ld. CIT(A) did not consider the appeal on merit for want of condonation of delay in filing of the appeal. Aggrieved, the assessee is in further appeal before us.
The registry has noted delay of 329 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of affidavit of the assessee wherein it has been submitted that the impugned order was not received since it was sent on another email id. Considering the same, we condone the delay and admit the appeal for adjudication on merits.
The Ld. AR has submitted that earlier a manual appeal was filed on 09-05-2016 which was dismissed vide order dated 09-10-2019 in view of the fact that in terms of extant rules, the appeal was required to be filed electronically. In the meanwhile, the appeal was e-filed on 18-03-2019 and therefore, the assessee could not be held to be negligent. Under these circumstances, Ld. AR pleaded for adjudication of appeal on merits by Ld. CIT(A). Accepting the same, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for adjudication on merits without raising the issue of delay. The assessee is directed to substantiate its case. No other ground has been urged in the appeal.
The appeal stand allowed for statistical purposes. Order pronounced on 3rd September, 2024 (ABY T. VARKEY) (MANOJ KUMAR AGGARWAL) "ाियक सद" /JUDICIAL MEMBER लेखा सद" / ACCOUNTANT MEMBER चे5ई Chennai; िदनांक Dated :03-09-2024 DS आदेशकीJितिलिपअ'ेिषत/Copy of the Order forwarded to : 1. अपीलाथ"/Appellant 2. " थ"/Respondent 3. आयकरआयु>/CIT Chennai. 4. िवभागीय"ितिनिध/DR 5. गाडCफाईल/GF