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Income Tax Appellate Tribunal, DELHI
Before: YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
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 17/06/2025 for the Assessment Year 2018-19.
There is a delay of 75days in filing the present Appeal. The Assessee filed an affidavit contending that due to certain miscommunication with the Chartered Accountant Assessee could not file Appeal on time.
For the reason stated in the Affidavit for condonation of delay of 75 days in filing the present Appeal is hereby condoned.
Brief facts of the case are that, an assessment order came to be passed on 27/09/2022 u/s 147 r.w. Section 144 r.w. Section 144B of Income Tax Act, 1961 ('Act' for short) by making an addition of Rs. 11,49,076/- under Section 69 of the Act on account of unaccounted investment. Aggrieved by the assessment order dated 27/09/2022, Assessee preferred the Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 17/06/2025, dismissed the Appeal filed by the Assessee on delay in latches of 617 days in filing the First Appeal. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal.
The Ld. Departmental Representative vehemently submitted that there was no sufficient cause to condone the inordinate delay of 617 days in filing the Appeal before the Ld. CIT(A), therefore, the Ld. CIT(A) has rightly dismissed the first appeal of the Assessee in delay in latches, thus, sought for dismissal of the present Appeal.
We have heard both the parties and perused the material available on record. Aggrieved by the assessment order dated 27/09/2022, Assessee preferred Appeal before the Ld. CIT(A) with a delay of 617 days.
The Assessee in order to condone the delay submitted following reasons before the CIT(A)
“…..On the portal email Id was given by the erstwhile CA who has filed the Assessee ITR very earlier and the assessee was not informed about any of the assessment proceedings and that’s why he could not submit the reply as well Appeal on time in time. The reason being genuine and as a reason the present appeal was filed on 12.12.2024 with delay of 592 days….. ”
However, the Ld. CIT(A) has not condoned the delay and dismissed the Appeal.
It is expected from the Assessee to file the Appeal on time, if the cause for delay is bona- fide and beyond the control of the Assessee, the same can be construed as sufficient cause. The Hon'ble Supreme Court time and again clarified that the delay in filing the Appeal with sufficient cause should be looked into in a liberal way and shall condone the delay.
In the landmark decision in Collector, Land & Acquisition vs. Mst.
Katiji& Others (1987) 167 ITR 471 (SC), the Hon'ble Supreme Court settled the law that the delay when supported by justifiable reasons, must make way for the cause of substantial justice. Considering the above facts and circumstances, we condone the delay of 617 days in filing the first Appeal before the Ld. CIT(A) subject to Assessee paying Rs. 2000/- to Prime Minister’s National Relief Fund.
Further, considering the fact that both the order of the A.O. as well as order of the Ld. CIT(A) are ex-parte, wherein the Assessee has not participated in any of the proceedings and even the Ld. CIT(A) has not decided all the grounds of Appeal on its merits, in view of the same, in the interest of justice, we deem it fit to restore the issue to the file of the A.O. for de-novo assessment. Needless to say, the A.O. shall provide opportunity of being heard to the Assessee before passing the assessment orderin accordance with law. The Assessee is also directed to participate in assessment proceedings without fail.
9. In the result, the Appeal of the Appellant is partly allowed for statistical purpose.
Order pronounced in the open court on 15th April, 2026