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Facts
The assessee filed an appeal before the CIT(A) with a delay of 201 days, stating they were unaware of the order until receiving a notice. The CIT(A) did not condone the delay.
Held
The Tribunal condoned the delay after finding the assessee's reasons reasonable. The matter was restored to the CIT(A) for fresh adjudication on merits, with a direction to allow the assessee adequate opportunity of being heard.
Key Issues
Whether the delay in filing the appeal before the CIT(A) should be condoned. Whether the matter should be restored to the CIT(A) for fresh adjudication on merits.
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Income Tax Appellate Tribunal, DELHI ‘G’ BENCH,
Before: SHRI ANUBHAV SHARMA, & SHRI NAVEEN CHANDRA
This appeal by the assessee is directed against the order of the ld.
NFAC, Delhi dated 07.06.2024 pertaining to A.Y 2015-16. application for condonation of delay in filing the appeal on the ground that he was unaware of the passing of the order by the ld. CIT(A) and came to know only upon receipt of notice. Therefore, it was prayed for restoring the matter to the ld. CIT(A) for deciding the issues afresh on merits.
Per contra, the ld. DR raised no serious objection to the same.
We have heard the rival submissions and have perused the relevant material on record. We find that there is a delay of 201 days for filing the appeal before the ld. CIT(A) and the ld. CIT(A) has not condoned the delay without assigning substantial reasons and the therefore, the ld. counsel for the assessee prayed for restoring the appeal to the ld. CIT(A) for deciding the case on merits. After perusing the application for condonation of delay, we find that the reasons stated by the ld. counsel for the assessee seem to be reasonable. We, therefore, condone the delay and direct the ld. CIT(A) to admit the appeal. of natural justice and fair play, we deem it fit to restore the matter back to the file of the ld. CIT(A) to decide the issues afresh after allowing adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information /documents as required by the authorities. allowed for statistical purposes.
Order pronounced in open court on 27.10.2025.