Loading judgment…
Facts
The assessee filed an appeal before the CIT(A) which was delayed by 143 days and the delay was not condoned. The assessee had filed rectification applications before the AO which were dismissed. The assessee claimed the delay was bonafide due to exploring alternate remedies.
Held
The Tribunal held that the assessee's explanation for the delay was bonafide and a sufficient cause. Therefore, the delay in filing the appeal before the CIT(A) was condoned. Since the CIT(A) had not decided the appeal on merits, the matter was remanded back to the CIT(A).
Key Issues
Whether the delay in filing the appeal before the CIT(A) was to be condoned. Whether the appeal should be remanded to the CIT(A) for decision on merits.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Detected automatically from the text. The count shows how many other judgments on BharatTax rely on the same authority.
Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI
(ASSESSMENT YEAR 2023-24) Mohit Satsangi, DCIT, 24th Floor, E-2 Block, Circle-16(1), Civic Centre, Jawaharlal Vs. Delhi. Nehru Marg, Delhi-110017. PAN-AWMPS2265D (Appellant) (Respondent) Assessee by Shri Basant Kumar, Adv. and Ms. Sabhya Saachi Sharma, AR Department by Shri Om Prakash, Sr. DR Date of Hearing 21/08/2025 Date of Pronouncement 28/08/2025 O R D E R [ PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order of the Ld. Addl./ Jt. Commissioner of Income Tax (Appeals)-4, Mumbai [CIT(A) in short], dated 22.01.2025 in Appeal No. Addl./JCIT-(A) Mumbai- 10036/2022-23 passed u/s 250 of the Income Tax Act, 1961 (the Act, in short) for Assessment Year 2023-24.
At the outset, it is seen that the appeal of the assessee is filed delayed by 143 days before the Ld. CIT(A), for which delay condonation petition was also filed, wherein it was stated by the Mohit Satsangi vs. ACIT assessee that he had filed rectification applications on two occasions before the AO for rectification of the order, however, both these applications were dismissed, therefore, the assessee had with no other alternate but to file the appeal before CIT(A) and in this process the same was got delayed by 143 days. The Ld. CIT(A) did not find any force in the reasons given by the assessee and not admitted the appeal of the assessee by not condoning the delay.
Before us, Ld. AR of the assessee submits that the delay is bonafide and there was reasonable cause as assessee was exploring the alternate remedy and acted in terms of legal advice therefore, the appeal was got delayed. He also placed reliance on the following judgments: -Subhash Malik vs. CIT 325 ITR 243 (ALL) -SPS Educational and Welfare Society Versus DCIT-DPC [2022 (9) TMI 87- ITAT DELHI) -Dilip Kantilal Kapadia Versus ITO-17 (1) (4), Mumbai [2021 (7) TMI 62-ITAT Mumbai) -R.A.K. Ceramics, UAE v. DCIT [2019 (4) TMI 667 – ITAT Hyderabada]’ -Indira Educational and Charitable Trust, (5) TMI 594-ITAT Chennai]’ -More Mover Sales Pvt. Ltd. vs. ITO [2020 (4) TMI 434-ITAT Amhedabad]. -Autoliv India Pvt. Ltd. vs. DCIT [2020 (2) TMI 211-ITAT Basngalore], - Smt. Shilpa Gopala Reddy v. ITO [2020 (4) TMI 646 ITAT Bangalore].
On the other hand, ld. Sr. DR objected to the condonation of delay in filing the appeal and stated that there was no Bonafide reason and only when the assessee had failed in rectification proceedings, he proceeded to filed the appeal thus the delay should not be condoned.
After considering the facts and hearing both the parties, we find that in the instant case appeal of the assessee was dismissed as not Mohit Satsangi vs. ACIT admitted by the Ld. CIT(A) for want of sufficient cause for delay in filing the appeal. As observed above, the assessee had duly explained the circumstance and cause due to which appeal was filed delayed before ld. CIT(A). In our considered opinion, the explanation given by the assessee towards delay is bonafide and sufficient cause, therefore, the delay in filing of appeal before the Ld. CIT(A) is hereby condoned. Since, the Ld. CIT(A) has not decided the appeal of the assessee on merits, the entire appeal is remand to the file of Ld. CIT(A) to decide the appeal of the assessee on merits after providing a reasonable opportunity of being heard. The assessee is also directed to file all the submissions and necessary evidences in support of the claim. The appeal of the assessee is allowed for statistical purposes.