Loading judgment…
Facts
The assessee filed an appeal against an assessment order, but there was a delay of 126 days in filing the appeal before the CIT(A). The assessee initially misrepresented the delay as NIL and did not file a condonation prayer, leading to the dismissal of the appeal by the CIT(A) without adjudication on merits. The ITAT condoned a one-day delay in filing the appeal before it.
Held
The tribunal condoned the one-day delay in filing the appeal before it and remanded the matter back to the CIT(A). The CIT(A) was directed to provide the assessee an opportunity to explain the 126-day delay with 'sufficient cause' and, if satisfied, adjudicate the appeal on merits. The tribunal refrained from expressing an opinion on the merits.
Key Issues
The key legal issue was the condonation of a 126-day delay in filing an appeal before the CIT(A) and whether the CIT(A) should have adjudicated the appeal on merits despite the initial lack of a condonation prayer.
Sections Cited
Section 250, Section 144, Section 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.
Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA
ORDER Per: Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of ld. CIT (A), NFAC, Delhi, passed u/s 250 of the Act, 1961 vide order dated 28.02.2025 which has emanated from the order of AO, ‘Assessment Unit’, passed u/s 144 r.w.s. 147 of the Act, vide order dated 28.03.2023.
2 Assessment Year: 2014-15
Condonation of Delay: The appeal is filed belated by one day which is condoned considering the application for condonation of delay.
There are nine grounds of appeal
raised by the assessee in form 36 before the tribunal but the main grievance is against the rejection of the appeal by the first appellate authority refusing to condone the delay in filing the appeal by 126 (one hundred twenty-six days)
4. There is a misrepresentation of facts in form 35, where the assessee has stated NIL delay, even though on the face of the record the assessment order dated 28/03/2023 has been appealed against on 01/09/2023, resulting in delay, and no condonation prayer has been filed by the assessee before the Ld. first appellate authority, resulting in its dismissal and the same has not been adjudicated on merits.
5. As such we remand the matter back to the Ld. first appellate authority, to allow the assessee an opportunity to explain the delay of 126 days, stating ‘sufficient cause’ and on satisfactory explanation of the same, the grounds of appeal in form 35, may be adjudicated on merits. 5.1 Though voluminous paper book has been filed before us, but in absence of adjudication on merits by the Ld. first appellate authority on various grounds raised in appeal, we refrain from expressing any opinion on merits.
3 Assessment Year: 2014-15
Reasonable opportunity to be allowed to the assessee to plead his case and the assessee is also directed to fully cooperate in appellate proceedings.
In the result the appeal of the assessee is allowed for statistical purpose. Order pronounced on 26.02.2026 under Rule 34(4) of the Income Tax Appellate Tribunal Rules 1963.