2025 (5) TMI 753 - AT - Income Tax

Income Tax Appellate Tribunal Revives Dismissed Appeal, Directs Reconsideration Based on Judicial Precedents and Procedural Flexibility

Pankaj Narang Versus Assessing Officer Ward-48 (1), Civic Centre, New Delhi

ITAT Delhi restored an appeal dismissed by CIT(A) due to 122-day delay in filing. Despite initial rejection for procedural non-compliance, the Tribunal ... Dismissal of appeal of the assessee in limine on account of limitation - HELD THAT:- Assessee has filed an affidavit before the Tribunal giving reason for delay in filing of appeal. We deem it appropriate to restore this appeal back to the CIT(A) for denovo adjudication. The assessee shall file an application for condonation of delay supported by an affidavit citing reason for delay in filing of appeal before the CIT(A). CIT(A) shall considered the same and decide the same in accordance with law laid down by Hon’ble Apex Court in the case of Collector Land Acquisition vs. Mst. Katiji & Ors. [1987 (2) TMI 61 - SUPREME COURT] and Ram Nath Sao @ Ram Nath Sahu & Others vs Gobardhan Sao and Others [2002 (2) TMI 1280 - SUPREME COURT] and shall thereafter decide the appeal, in accordance with law. Impugned order is set aside and appeal of the assessee is allowed for statistical purpose. The Appellate Tribunal (ITAT Delhi) heard an appeal by the assessee against the CIT(A)'s order dismissing the appeal for assessment year 2018-19 due to a 122-day delay in filing. The CIT(A) had rejected the appeal in limine on limitation grounds, noting the assessee failed to respond to deficiency notices or file an application for condonation of delay. The assessee submitted an affidavit before the Tribunal explaining the delay and requested restoration of the appeal for adjudication on merits.The Tribunal observed that the assessee acknowledged the delay in Form No. 35 but did not provide grounds for condonation at that time. Given the absence of any condonation application before the CIT(A), dismissal was initially justified. However, relying on the principles established by the Hon'ble Apex Court in *Collector Land Acquisition vs. Mst. Katiji* (167 ITR 471) and *Ram Nath Sao @ Ram Nath Sahu & Others vs. Gobardhan Sao and Others* (2002) 3 SCC 195, the Tribunal deemed it appropriate to restore the appeal to the CIT(A) for de novo adjudication.The assessee is directed to file a condonation application supported by an affidavit explaining the delay before the CIT(A), which shall consider and decide the matter in accordance with law. The Tribunal set aside the impugned order and allowed the appeal for statistical purposes.