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Facts
The assessee filed an appeal against the CIT(A)'s order concerning assessment year 2013-14, which arose from proceedings under Section 147 of the Income Tax Act. There was a delay of 496 days in filing the appeal.
Held
The Tribunal condoned the delay in filing the appeal, acknowledging the possibility of communication gaps. The Tribunal noted a lack of effective compliance with Section 250(6) of the Act in the lower appellate order and therefore set aside the appeal back to the CIT(A) for fresh adjudication.
Key Issues
Whether the delay in filing the appeal should be condoned and whether the matter should be remanded to the CIT(A) for fresh adjudication due to procedural irregularities.
Sections Cited
147, 250(6)
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Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Avdhesh Kumar Mishra
Asstt. Year : 2013-14 M/s Jagat Agro Commodities Pvt. Vs ACIT, Ltd., 802, Ambadeep Building, Central Circle-18, Connaught Place, New Delhi-110001 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACJ1718M Assessee by: Sh. Salil Agarwal, Sr. Adv. & Sh. Shailesh Gupta, CA Revenue by : Ms. Monika Singh, CIT-DR Date of Hearing: 10.11.2025 Date of Pronouncement: 10.11.2025 ORDER
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2013-14, arises against the CIT(A)-27, New Delhi’s DIN & order No. ITBA/APL/M/250/2023-24/1058173718(1) dated 23.11.2023, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
Delay of 496 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).
Learned senior counsel submits that on account of communication gaps at various levels, the assessee could not Jagat Agro Commodities Pvt. Ltd. appear to plead and prove all the relevant facts in the lower appellate proceedings and therefore, in the larger interest of justice met in case, the matter be restored back to the CIT(A).
Be that as it may, the fact remains that possibility of some communication gaps at various levels in such an instance could not be altogether ruled out as well. This is indeed coupled with the facts that there is also no effective compliance to section 250(6) of the Act in the impugned lower appellate order stipulating points of determination to be framed followed by a detailed adjudication thereupon. It is therefore deemed appropriate in the larger interest of justice to set aside the assessee’s instant appeal back to the CIT(A) for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 10/11/2025.