Tax appeal remanded for delay, petitioner to present grounds for condonation. Commissioner directed to re-decide promptly.

The court set aside the Commissioner of Income Tax (Appeals)'s order rejecting the petitioner's appeal under Section 250 of the Income Tax Act due to delay. The court remanded the matter for re-decision, emphasizing the need for a proper hearing to allow the petitioner to present grounds for condonation of delay. The Commissioner was directed to re-decide the issue within sixty days, ensuring proper notice and a reasonable opportunity for the petitioner.

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Issues:
Petitioner's appeal under Section 250 of the Income Tax Act rejected on the ground of delay.

Analysis:
The petitioner filed a writ petition challenging the rejection of her appeal by the Commissioner of Income Tax (Appeals) under Section 250 of the Income Tax Act. The appeal was rejected due to a delay in filing, with the Commissioner holding that the reasons provided for the delay were not sufficient. The petitioner argued that the delay was due to the Covid-19 pandemic situation, which hindered her from seeking timely legal advice. The Income Tax Department, represented by the senior standing counsel, requested the court to decide on the matter and allow them to file a necessary counter-affidavit. The court observed that the petitioner had approached the Department for statutory remedy but was unable to avail it due to the dismissal of her appeal based on delay.

The court referred to Section 249 of the Income Tax Act, which allows for the admission of an appeal after the prescribed period if sufficient cause is shown. The appeal memo indicated the grounds for the delay, citing the filing of a rectification under Section 154 as the reason. The impugned order highlighted the delay in filing the appeal and the reasons provided, ultimately leading to the dismissal of the appeal by the Commissioner of Income Tax (Appeals). The court noted that the Commissioner's order did not sufficiently explain why the grounds for delay were considered insufficient, and it lacked a clear basis for the decision.

After considering the arguments and provisions of the Act, the court decided to set aside the Commissioner's order and remand the matter back for re-decision. The court emphasized the need for a proper hearing, allowing the Assessee to present any relevant grounds for condonation of delay. The Commissioner of Income Tax (Appeals) was directed to re-decide the issue within sixty days from the receipt of the court's order, ensuring proper notice and a reasonable opportunity of hearing for the petitioner. The order was marked to the Income Tax Department for consideration, and the writ petition was disposed of accordingly.

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