Govt Middle School Village Phideri Po Sheoraj Majra District Rewari vs Assessing Officer Tds

PER AMITABH SHUKLA, AM

This appeal filed by the Assessee is directed against the order of Ld. ADDL/JCIT (A)-2, Ahmedabad, dated 05.12.2025 arising out of assessment order dated 05.05.2024 passed under section u/s 144 r.w.s. 144B of the Act for the Assessment Year 2023-24 The word ‘Act’ herein this order would mean Income Tax Act, 1961.

At the outset, ld. Counsel for the assessee submitted that the ld. CIT(A) has dismissed its case without condoning the delay of 453 days and thus its right to natural justice of being heard has been violated. The assessee before the ld. CIT(A) had submitted that the delay occurred because appellant was unable to get a proper timely advice as to whether demand u/s 234E can be challenged or not. It was contended that the appellant is a government school not conversant with intricate tax laws and procedural compliances. However, the ld. CIT(A) dismissed the appeal without condoning the impugned delay. He surmised that all deductors including government schools are obliged to register on Income Tax Portal and comply with electronic filing procedure. The ld. CIT(A) also observed that the appellant has failed to provide any documentary evidences in support of its contentions and hence sufficient cause for the delay is not established. The ld. Counsel for the assessee however submitted that the impugned conduct of the assessee was neither intentional nor mala fide. It was accordingly requested that the matter be kindly considered for remission back to the ld. CIT(A) for adjudication de novo. The ld. Counsel personally ensured that full compliance shall now been made.

The ld. DR while relying upon the order of the lower authorities did not seriously oppose the move.

We have heard rival submissions in the light of material available on records. The lapse of the assessee in not complying appeal filing deadline before the ld. First Appellate Authority are evident from the assailed appellate order dated 05.12.2025. We are however in agreement with the justification tendered for the impugned default. We are conscious of the fact that no appellant benefits by non-prosecution of its case. Be that as it may be, we are of the considered view that ends of justice would be met if the matter is remitted back to the file of the ld. CIT(A) for re-adjudication. Accordingly, we set-aside the order of the ld. CIT(A) and direct him to condone the delay and re-adjudicate the matter afresh after giving due opportunity of being heard to the assessee and in accordance with law. It shall be bounden upon the assessee to comply with the statutory notices by the ld. CIT(A).

In the result, the appeal of the assessee is allowed for statistical purposes.