RUPA MILTON DEY,SURAT vs. ITO WARD 2(3)(4), SURAT, SURAT

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ITA 293/SRT/2023Status: HeardITAT Surat30 May 2023AY 2011-12Bench: SHRI PAWAN SINGH (Judicial Member)5 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) due to the sufficient and reasonable cause shown by the assessee. The matter was restored to the Assessing Officer for fresh examination of the cash credit issue.

What were the facts?

The assessee filed an appeal before the CIT(A) beyond the prescribed limitation period. The delay was attributed to the assessee and her husband facing criminal charges and apprehension of arrest, which prevented them from attending to taxation matters.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, and if the matter should be restored to the Assessing Officer for a fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Assessee represented by Shri Suresh K. Kabra, CA Department represented by Shri Vinod Kumar, Sr. DR Date of Institution of Appeal 27/04/2023 Date of hearing 30/05/2023 Date of pronouncement 30/05/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 02/02/2023 for the Assessment Year (AY) 2011-12. The assessee has raised following grounds of appeal: “1. The ld. CIT(A) has erred and was not just and proper on the facts of the case and in law in dismissing the appeal in limine and not condoning the delay in filing the appeal..

2. Prayer 2.1 The delay in filing the appeal before the ld. CIT(A) may kindly be condoned. 2.2 Personal hearing may be granted. 2.3 Any other relief that your honours may deem fir may be granted.

3. The assessee craves leave to add, amend, modify alter or delete any of the grounds at the time of hearing.”

Rupa Milton Dey Vs ITO 4. The appellant craves leave to add, amend, alter, vary and/or withdraw any or all the above grounds of appeal

.”

2. At the outset of hearing, the learned Authorised Representative (ld. AR) of the assessee submits that the ld. CIT(A) dismissed the appeal of assessee in limine by taking a view that the assessee filed appeal beyond 70 days of period of limitation. The ld. AR of the assessee submits that the assessee has filed her affidavit for explaining the reasons of delay. The ld. AR of the assessee submits that during the assessment proceedings, certain police complaint was made by various persons against her husband. Her husband used to look after the taxation matter of assessee. On the complaint of such persons, First Information Report (FIR) was registered and the assessee and her husband under section 406/420/506 of Indian Penal Code (IPC). The assessee and her husband were running to avoid the arrest and to manage the bail. Ultimately on 01/01/2019, the husband of assessee was allowed bail and after releasing of stress, her husband initiated action for filing appeal before the ld. CIT(A). The assessment order was passed on 12/11/2018, however, the appeal before the ld. CIT(A)/First Appellate Authority was filed on 20/02/2019, thus, there was a delay in filing appeal. The delay in filing appeal was neither intentional nor deliberate. The assessee has no intention to file appeal belatedly. The delay occurred for the reasons that the assessee and her husband were facing mental tension and apprehension of arrest. The assessee has good case on merit and is likely to succeed had the delay been condoned. The

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