What did the Tribunal hold?

The Tribunal found that while there was a delay and no affidavit was filed, in the interest of justice, the assessee deserves one opportunity to present its case. The matter was restored to the CIT(A) for de novo adjudication on merit.

The assessee's appeal before the CIT(A) was dismissed due to a delay in filing. The assessee argued that the CIT(A) did not apply his mind and failed to adjudicate the issues on merit. The Revenue objected to restoring the appeal.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal solely on grounds of delay without considering the merits, and whether the assessee should be granted an opportunity to present its case properly.

Girish Satyanaryan Singh vs ITO | ITAT Nagpur 2024

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI V. DURGA RAO

For Appellant: Shri Rachit Thakar

For Respondent: Shri Abhay Y. Marathe

This appeal by the assessee is against the impugned order dated 05/01/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2017–18.

the assessee has raised following grounds:–

“1) Learned CIT(A) erred in confirming the order of A.O. without applying his mind. 2) Learned A.O. erred in passed the order u/s.143(1)(a) and treated the income amounting to Rs.7,68,663/- as a income from other sources as against shown by the Assessee as a House Property. Learned CIT(A) erred in confirming the action of A.O.

2 Girish Satyanarayan Singh 3) Learned CIT(A) erred in not adjudicate the issue on merit. He has only decided the issue on delay in filing of Appeal. 4) Learned A.O. and CIT(A) has not considered Assessee's submission properly. 5) Assessee/Appellant craves to urge additional grounds at the time of hearing, if necessary.”

When this appeal was taken up for hearing, the learned Counsel for the assessee submitted that the learned CIT(A) has dismissed the assessee’s appeal on the ground that there is delay in filing the appeal before him. He, therefore, prayed that the appeal may be restored to the file of the learned CIT(A) for adjudication of the issues raised by the assessee on merit and in accordance with law and to enable the assessee to substantiate its case.

The learned Departmental Representative strongly objected to the submissions of the assessee in restoring the appeal the file of the learned CIT(A) for denovo adjudication and rather submitted that the appeal be dismissed. Learned Departmental Representative relied on the order of the learned CIT(A).

I have heard the submissions of the learned Departmental Representative, perused the material available on record and gone through the orders of the authorities below. In this case, I find that there is a delay in filing the appeal before the learned CIT(A) and the assessee has not furnished Affidavit explaining the cause of delay in filing appeal before the learned CIT(A) and resultantly the learned CIT(A) was justified in dismissing the belated appeal filed by the assessee. However, in the interest of justice and also by following the principles of natural justice, I am of the opinion that the assessee deserves one opportunity to establish its case before the learned

3 Girish Satyanarayan Singh CIT(A). Consequently, I set aside the impugned order passed by the learned CIT(A) and restore the entire matter to his file for denovo adjudication on merit and in accordance with law. The assessee is also directed to furnish Affidavit explaining the delay in filing the appeal before the learned CIT(A) by adducing proper evidence. Needless to say that the learned CIT(A) shall provide reasonable opportunity of being heard to the assessee before adjudication of issues on merit and pass order in accordance with law.

In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 20/12/2024

GIRISH SATYANARYAN SINGH,NAGPUR vs. INCOME TAX OFFICER WARD-2(2), NAGPUR

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