CIT(A) dismisses Income Tax Appeal for Being Time-Barred without considering Offline Filing: ITAT restores Matter [Read Order]

The Jaipur Bench of the Income Tax Appellate Tribunal ( ITAT ) restored the case back to the Commissioner of Income Tax (Appeals) [CIT(A)] for fresh adjudication. The decision follows CIT(A)'s dismissal of the assessee's income tax appeal on the grounds of being time-barred, without considering the offline appeal filed by the assessee which was well within the time limit.

Assessee, Sarthak Contracts Pvt. Ltd., filed an appeal for the assessment year 2014-15 against the order passed by the Assistant Commissioner of Income Tax before the Commissioner of Income Tax (Appeals) on the grounds that the assessment was unjust and erred in disallowance under section 14A r.w. Rule 8D of the Income Tax Rules, 1962.

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The CIT(A) issued multiple notices and the assessee responded to the notices promptly. Then, The CIT(A) dismissed the appeal due to the limitation that the assessee appealed after the time limit. However, the assessee physically filed the appeal within the time limit which was not considered by the CIT(A).

Aggrieved by the CIT(A) decision, the assessee appealed before the ITAT, Jaipur. The assessee’s counsel represented by C.L. Yadav (C.A.) and  Vikash Yadav (Adv.) submitted that the assessee received a notice under section 250 of the Income Tax Act from the CIT(A) and another notice where there was no mention of the delay in filing the appeal. However, the appeal was dismissed on that ground.

The counsel further submitted that the assessee had filed a physical paper form appeal well within the time limit but was not considered by the CIT(A). The department counsel represented by Rajesh Kumar Meena supported the order of the CIT(A).

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The two-member bench comprising S. Seethalakshmi (Judicial Member) and Rathod Kamlesh Jayantbhai (Accountant Member) observed that the appeal filed by the assessee was dismissed on the ground of inordinate delay. However, there was no mention of delay in the notices issued by the CIT(A).

The Tribunal further observed that the appeal was filed in physical form well within the time limit which was not considered by the CIT(A). Thus, the matter was restored to the file of the CIT(A) to provide one more opportunity for hearing and to decide the matter on its merits.

The appeal of the assessee was allowed for statistical purposes

To Read the full text of the Order CLICK HERE

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