AI Structured Summary
Not yet generated for this judgment
Judgment
The captioned Appeals are filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeals)-Delhi- 25, (‘Ld. CIT(A)’ for short), dated 22/04/2025pertaining to the Assessment Years 2011-12 to 2020-21 respectively.
There is a delay of 175 days in filing the captioned Appeals. The Assessee filed petition for condoning the delay wherein assigned the reasons which is reproduced as under: -
“That the Appellate proceedings were going on for 10 separate assessment years and the orders for all the years were passed and uploaded on the official website of the Income Tax department on 22.04.2025. However, there were significant changes in our in-house team as well as consultants who have been working for the company for past several years. Due to this very reason, the orders were completely overlooked unintentionally. It was discovered by our team only in the month of December that the subject orders remained unattended for this much period.” 3. The Ld. Department's Representative submitted that, there is no sufficient cause to condone the inordinate delay, thus sought for dismissal of the present Appeal on delay in laches.
We have heard the Ld. DR and perused the material available on record on the issue of delay in filing the present Appeal. The Assessee in its application for condonation of delay contended that ‘Appellate proceedings were going on for 10 separate assessment years and the orders for all the years were passed and uploaded on the official website of the Income Tax department on 22.04.2025. However, there were significant changes in our in-house team as well as consultants who have been working for the company for past several years. Due to this very reason, the orders were completely overlooked unintentionally. It was discovered by our team only in the month of December that the subject orders remained unattended for this much period’
The Hon'ble Supreme Court time and again clarified that the delay in filing the Appeal with sufficient cause should be looked into in a liberal way and shall condone the delay. In the landmark decision in Collector, Land & Acquisition vs. Mst. Katiji& Others (1987) 167 ITR 471 (SC), the Hon'ble Supreme Court settled the law that the delay when supported by justifiable reasons, must make way for the cause of substantial justice. Considering the above facts and circumstances, we condone the delay of 175 days in filing the captioned Appeals.
The grievance of the Assessee in the captioned Appeals is that the Ld. CIT(A) dismissed the First Appeals without condoning meager delay of 05 days in filing the appeals. As per the Assessee, the ex-parte assessment orders have not been served on the Assessee on time, which led to delay of 05 days in filing the Appeals before the Ld. CIT(A). However, the Assessee has not filed any application for condonation of delayas the Assessee was of the firm belief that, there is no delay in filing the appeals as the limitation starts from the date of service of the assessment order. However, Ld. CIT(A) has dismissed the Appeals on 22/04/2025 on delay in laches of 05 days as the Assessee has not explained the cause for the said delay.
Considering the issue involved in the captioned Appeals, we exempt the issuance of notices to the Assessee and deem it fit to decide the Appeals on hearing the Ld. Departmental Representative.
We have the Ld. Departmental Representative and perused the material. It is the case of the Assessee before the Ld. CIT(A) that A.O. has passed the ex-parte orderswhich were not been served on the Assessee on time, therefore, there were delay of 05 days in filing the First Appeals. However, the Assessee has not filed any application for condonation of delay and in Column 14 of Form 35 filed before the Ld. CIT(A), mentioned that there is no delay in filing the Appeal. In our considered opinion, it is for the Assessee to explain the days of delay by way of petition or application or explanation in Form No. 14 before the Ld. CIT(A). Even if it is the case of the Assessee that the assessment orders are not served on the Assessee on time, the said fact has to be explained by the Assessee to the Ld. CIT(A) by way of an application/petition/explanation in Form No. 14.
Considering the above facts and circumstances and also as the Ld. CIT(A) has dismissed the Appeals on delay in laches of 05 days, we set aside the orders impugned and remand the matter to the file of the Ld. CIT(A) with a direction to the Assessee to explain the ‘delay’ or ‘no delay’ in filing the Appeals by way of application/petition and the Ld. CIT(A) is directed to condone the delay in filing the Appeals by adopting liberal approach. Further, we direct the Ld. CIT(A) to decide the appeals on merits after hearing the Assessee in accordance with law. The Assessee is also directed to participate in the Appellate Proceedings.
In the result, Appeals of the Assessee are partly allowed for statistical purpose.