2026 (4) TMI 1856

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....the learned Tribunal dismissed the appeal in limine on the grounds of limitation, refusing to condone a delay of 430 days, without considering the merits of the assessment. 2. We have taken this matter appeared for the hearing on admission of this appeal. The primary issue is the summary dismissal of the appeal by the Tribunal, affirming an ex-parte order of a National Faceless Appeal Centre (NFAC), on the grounds of limitation (a delay of 430 days) without addressing the underlying jurisdictional challenge. THE FACTUAL BACKGROUND 3. The facts leading to this appeal may be briefly summarized. The appellant is an individual assessee. The reassessment proceeding against him was initiated under Section 147 of the Act for the Assessmen....

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.... the Principal Chief Commissioner (PCCIT) under Section 151, given the escaped income was below Rs. 50 lakhs and the notice were issued beyond three years? SUBMISSIONS ON BEHALF OF THE APPELLANT 5. Ms. Sruti Datta, learned counsel appearing for the appellant, argued that the appellant was a victim of circumstances beyond his control. It was submitted that his erstwhile authorized representative, Shri Ratan Kumar Ghosh, who was handling the tax matters and possessed all relevant files, suffered from a terminal illness and passed away on July 23, 2024. He contended that in the current Faceless Assessment regime, a taxpayer is entirely dependent on the digital portal managed by their professional. The death of the professional created a ....

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....uld not be allowed to result in a miscarriage of justice, as a litigant does not stand to benefit from a delayed filing. 8. Furthermore, in the recent decision of Inder Singh vs. State of Madhya Pradesh [2025 Live Law (SC) 339], the Apex Court reiterated that a flexible view is mandatory when a limitation ground undermines the merits of the case. In a digital environment, the death of an authorised representative is a "force majeure" event for an assessee who lacks digital literacy. In the present case, the "sufficient cause" was the death of the counsel, a fact that goes to the heart of the right to legal representation. 9. More importantly, the jurisdictional defect raised by the appellant regarding Section 151 strikes at the very r....