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Facts
The assessee filed four appeals against orders of the CIT(A) for assessment years 2012-13, 2014-15, 2015-16, and 2017-18. The CIT(A) refused to condone a delay of 23 days in filing the appeal for AY 2012-13.
Held
The Tribunal noted that the delay was explained by circumstances beyond the assessee's control and relied on the decision in Collector Land Acquisition vs. Mst. Katiji & Ors. Accordingly, the delay was condoned, the CIT(A)'s order was reversed, and the appeal was restored to the CIT(A) for fresh adjudication.
Key Issues
Whether the CIT(A) was justified in refusing to condone the delay in filing the appeal. Whether the delay caused by circumstances beyond the assessee's control should be condoned.
Sections Cited
153C
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Income Tax Appellate Tribunal, DELHI BENCH “C”, NEW DELHI
Before: SHRI M. BALAGANESH, & SHRI SUDHIR KUMAR
ORDER PER BENCH : These four appeals by the assessee are directed against the separate orders of the Ld. CIT (A)-25, New Delhi pertaining to assessment years 2012- 13, 2014-15, 2015-16 & 2017-18 respectively. Since all the four appeals are related to same assessee, hence, these appeals were heard together and disposed of by passing this common order for the sake of convenience, by dealing with (AY 2012-13), as a lead case.
We have heard the rival contentions and perused the records, especially the impugned orders passed by the Ld. CIT(A).
At the threshold, we note that learned CIT(A) has refused to condone the corresponding delay of 23 days in institution of the assessee’s lower appeal filed on 27.04.2024 against the order u/s. 153C of the Act dated 22.04.2025. This is indeed coupled with the fact that the assessee had filed his condonation petition explaining all the reasons of the said delay on account of circumstances beyond her control.
All these factual facts have gone un-rebutted from the Revenue side. We therefore rely upon the decision in the case of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC) that such a delay ought to have been condoned going by the condonation averments so as to pave way for the adjudication of the corresponding issues on merits, to conclude that the CIT(A)’s findings refusing to condone the impugned delay in assessee’s filing of the lower appeal are not sustainable in law. Accordingly, we condone the delay in dispute and Ld. CIT(A)’s impugned order is accordingly reversed. Therefore, the assessee’s appeal is restored back to the CIT(A) for it’s afresh appropriate adjudication, in accordance with law, after giving adequate opportunity of being heard. Resultantly, the assessee’s appeal relevant to assessment year 2012-13 is allowed for statistical purposes in the aforesaid manner. 5. Our aforesaid decision for assessment year 2012-13 will apply mutatis mutandis to other remaining appeals relevant to assessment years 2014-15, 2015-16 & 2017-18 also.