The New Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) condoned the 1030 days delay as the failure to file appeal was due to lack of knowledge about e-filing system. The bench remanded the matter back to the CIT(A)/NFAC for its fresh adjudication as per law.
Yadram, the appellant assessee challenged the Commissioner of Income Tax (Appeal) ( CIT(A)/NFAC ) ’s order that refused to condone 1030 days’ delay in filing of the assessee’s lower appeal instituted on 30.01.2019 against the assessment order dated 15.03.2016.
It was found that the appellant had filed first appeal physically which in turn, has not been counted for the precise reason that it was not in the form of e-appeal which came to be instituted later on after the foregoing delay.
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All these clinching facts duly prove that it is not an instance where the assessee had not filed any appeal but that of proper compliance on account of lack of knowledge about the newly introduced e-filing system which formed a reasonable cause beyond his control.
CIT(A)/NFAC have not adjudicated the assessee’s appeal on merits in light of section 250(6) of the Act. Considering the situation, the single member bench of Shri Satbeer Singh Godara, Judicial Member condoned the assessee’s foregoing delay and remand the matter back to the CIT(A)/ NFAC for its fresh adjudication as per law. Further held that “within three effective opportunities subject to a rider that it shall be the taxpayer’s risk and responsibility only to plead and prove all the relevant facts within three effective opportunities in consequential proceedings.” The appeal of the assessee was allowed for statistical purpose.
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