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Facts
The assessee filed appeals before the CIT(A) for Assessment Years 2017-18 and 2018-19. The appeals were dismissed by the CIT(A) on technical grounds, including non-submission of the assessment order and belated filing, with no explanation for the delay.
Held
The Tribunal held that the appeals were not decided on merits due to technical defects. The interest of justice would be served by remanding the matter back to the first appellate authority to allow the assessee an opportunity to rectify defects and explain the delay.
Key Issues
Whether appeals dismissed on technical grounds like non-submission of documents and delay in filing should be remanded to allow the assessee to explain the defects and delay.
Sections Cited
143(3), 144, 250
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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA
NFAC, Delhi even dated 17.12.2024, passed u/s 250 of the Income Tax Act, 1961, which has emanated from the orders of the DCIT/ACIT, Circle, Srinagar, dated 19.12.2019 passed u/s 143(3) and dated 31.05.2021 passed u/s 144 r.w.s. 144B of the Act, 1961 respectively.
The asseseee has taken five grounds in Form No. 36 but the main grievance of the assessee relates to the fact that the ld. first appellate authority has dismissed the appeal on a very technical issue for non-submission of the assessment order along with the appeal memorandum in Form No. 35 and there has been no compliance to subsequent notices issued on various occasions from the office of the ld. first appellate authority requesting for rectification of the defect.
It is further observed by the ld. first appellate authority that the appeal has been filed belatedly by almost one month in as much the assessment order dated 19.12.2019 should have been appealed against within 30 days, but in the instant case, the appeal has been filed on 14.02.2020 which is belated by nearly one month and in the serial no. 14 in Form 35 incorrect entry has been made by stating that there is no delay in filing the appeal, which is factually incorrect reporting in the appeal memorandum.
In course of hearing before the Tribunal, the ld. AR of the assessee submitted that the appeal has not been decided on merits of the case because the same has not been admitted on account of technical defects existing in the memorandum of appeal which the assessee undertakes to remove and regarding the delay in filing the appeal, the ld. AR of the assessee undertakes to explain the existence of sufficient cause for opportunity of hearing is given.
The ld. DR has no objection.
We have heard the rival submissions and considered the materials on record and we are of the opinion that the interest of justice will be served, if the matter is remanded back to the files of the ld. first appellate authority for allowing an opportunity to the assessee to explain the reasons for delay in filing of this appeal and for rectification of the defects existing in the appeal memorandum in Form No. 35, and thereafter on a satisfactory explanations of the same, the appeal may be admitted and adjudicated on the grounds of appeal contained in Form No. 35 on merits.
We have not expressed any opinion on merits of the case and all issues are left open.
In the result, the appeal of the assessee is allowed for statistical purpose.
ITA No. 94/Asr/2025 for A.Y. 2018-19:
In this appeal also, it is observed by the ld. first appellate authority that the appeal has been filed belatedly by 10 (ten) months. The matter is remanded to the ld. first appellate authority for allowing an opportunity to the assessee to explain the reasons mutatis mutandis, to this appeal also.
In the result, both the appeals filed by the assessee are allowed for statistical purpose.
Order pronounced in accordance with Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 as on 20.02.2026