BALJEET MEMORIAL CHARITABLE TRUST,NEW DELHI vs. ITO, WARD EXEMPTION-1(3), NEW DELHI

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ITA 5662/DEL/2024Status: DisposedITAT Delhi14 November 2025AY 2019-20Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)3 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay of 39 days in filing the appeal before it, considering it not substantial. It also directed the NFAC (erstwhile CIT(A)) to admit the appeal and adjudicate it on merits, after giving the assessee an opportunity of hearing.

What were the facts?

The assessee filed an appeal with the Tribunal which was delayed by 39 days. The delay was attributed to a lapse on the part of the Chartered Accountant. The first appellate authority had dismissed a prior appeal due to a delay of 95 days.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the appellate authority should have adjudicated the appeal on merits without giving the assessee an opportunity to explain the delay.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : A : NEW DELHI

Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMA

For Appellant: Shri Ashok Jain, CA
For Respondent: Shri Ajay Kumar Arora, Sr. DR
Hearing: 03.11.2025Pronounced: 14.11.2025

Assessment Year : 2019-20 Baljeet Memorial Charitable Trust, Vs. Income Tax Officer, A-9/27, Vasant Vihar, Ward Exemption-1(3), New Delhi – 110 057. New Delhi. PAN: AAATB1194J Assessee by : Shri Ashok Jain, CA Revenue by : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 03.11.2025 Date of Pronouncement : 14.11.2025 ORDER

PER ANUBHAV SHARMA, JM:

1.

This appeal is preferred by the Assessee against the order dated 30.08.2024 of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in appeal No.NFAC/2018-19/10214446, filed before him against the order dated 14.10.2022 passed u/s 154 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ADIT, CPC, Bengaluru (hereinafter referred to as the Ld. AO, for short).

2.

On hearing both the sides, we find that the appeal before this Tribunal is delayed by 39 days and an application for condonation of delay has been filed citing the reasons that due to lapse on the part of the Chartered Accountant representing the assessee, there was delay in filing the appeal and the affidavit of the Chartered Accountant is on record. Considering that the period of delay is not substantial and the AR has taken responsibility which not prejudice assesse, the condonation application is allowed. The appeal is admitted for hearing.

3.

Further, on going through the impugned order, we find that the ld.CIT(A) has dismissed the appeal as it was filed with the delay of 95 days. It comes up that merely on the basis of facts in the Form 35, the NFAC has drawn a conclusion of the delay, but, the appellant was not confronted with the same so as to explain the delay, if any.

4.

We are of the considered view that even if the delay was there, the assessee was supposed to be called upon to explain and then only the question of delay should have been adjudicated by the NFAC. However, considering that the delay is not of substantial period, we condone the delay before the NFAC and direct the NFAC to admit the appeal and adjudicate the appeal on merits. An opportunity of hearing shall be given to the assesse before adjudicating on merits. Order pronounced in the open court on 14.11.2025. Sd/- Sd/- (S. RIFAUR RAHMAN) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 14th November, 2025.

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