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Facts
The assessee's appeal against a rectification order was dismissed ex-parte by the Ld. CIT(A). The assessee then filed an appeal with the ITAT, which had a delay of 886 days.
Held
The ITAT condoned the delay of 886 days in filing the appeal, subject to a payment of Rs. 5,000/- to the Prime Minister National Relief Fund. The tribunal set aside the ex-parte order of the Ld. CIT(A) and remanded the case for a fresh decision after providing the assessee an opportunity to be heard.
Key Issues
The key issues were the condonation of an 886-day delay in filing an appeal and the validity of an ex-parte order passed by the Ld. CIT(A).
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Income Tax Appellate Tribunal, DELHI
ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld.
Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 09/06/2023 for the Assessment Year 2017-18.
Brief facts of the case are that, an order of rectification came to be passed by the A.O. on 22/01/2020. Aggrieved by the said rectification order, the Assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 09/06/2023 dismissed the Appeal filed by the Assessee ex-parte. As against the order of the Ld. CIT(A) 09/06/2023 , Assessee preferred the present Appeal.
Assessee contended that due to negligence, inaction and lapse on the part of previous counsel, the Appeal could not be filed on time. However, no document is produced in support of the said contention of the Assessee. In our considered opinion, such serious allegation without any material to substantiate the same cannot be encouraged. However, considering the issue involved in the present Appeal and also looking into the days of delay in filing the Appeal, by applying liberal view, we condone the delay of 886 days in filing the present Appeal with a condition to deposit a sum of Rs. 5,000/- to the Prime Minister National Relief Fund.
As the order of the Ld. CIT(A) is ex-parte, we set aside the order of the Ld. CIT(A) and remand the issues to the file of the Ld. CIT(A) to decide the First Appeal afresh in accordance with law after providing opportunity of being heard to the Assessee.
In the result, Appeal of the Assessee is partly allowed for statistical purpose.
Order pronounced in the open court on 18th February, 2026