Assessee's 35-day delay in filing appeal condoned after providing sufficient reasons, matter restored for fresh consideration

ITAT Delhi condoned a 35-day delay in filing appeal before CIT(A) after finding sufficient reasons provided by the assessee. The CIT(A) had dismissed the appeal solely on grounds of delay without considering merits. ITAT held that CIT(A) should have condoned the delay and decided the appeal on merits. Matter restored to CIT(A) for fresh consideration of the appeal.

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Issues:
Delay in filing appeal before the Ld. CIT(A) and condonation of the same.

Detailed Analysis:
The appeal was filed against the order of the Ld. CIT(A)/National Faceless Appeal Centre for the Assessment Year 2019-20. The Assessee challenged the order on various grounds, including the delay in filing the appeal and the subsequent dismissal by the Ld. CIT(A). The Assessee contended that the delay was due to the initial advice of a senior counsel to file a writ before the Hon'ble Delhi High Court, which was later withdrawn based on the advice of the High Court counsel. The Assessee also argued that the delay was reasonable and should have been condoned by the Ld. CIT(A).

Upon hearing both parties and examining the record, the Tribunal found that the Assessee had provided sufficient reasons for the delay in filing the appeal. The Tribunal noted that the delay was not intentional but due to bona fide reasons related to the Writ Petition filed before the High Court. The Tribunal held that the Ld. CIT(A) should have condoned the delay and decided the appeal on its merits. As a result, the Tribunal allowed the appeal partly for statistical purposes, condoned the delay of 35 days, and remanded the matter back to the Ld. CIT(A) for a fresh decision after providing an opportunity of being heard to the Assessee.

In conclusion, the Tribunal acknowledged the reasons provided by the Assessee for the delay in filing the appeal and directed the Ld. CIT(A) to reconsider the appeal on its merits after condoning the delay. The Tribunal emphasized the importance of providing a fair opportunity to the Assessee and ensuring that the appeal is decided in accordance with the law.

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