In a recent ruling, The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has allowed a 69-day delay in the filing of an appeal due to a reasonable cause and has directed the Commissioner of Income Tax (Appeal) (CIT (A)) to reassess the case.
In an appeal concerning the assessment year 2010-11, the assessee challenged the order issued by the National Faceless Assessment Centre (NFAC), Delhi, dated May 31, 2024. The order was referenced under DIN No. ITBA/NFAC/S/250/2024-25/1065299599(1).
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The bench observed that the assessee had delayed filing the appeal before the Commissioner of Income Tax (Appeals) [CIT-A] by 69 days. During the proceedings, the assessee did not provide an explanation for the delay. Consequently, the CIT-A noted this delay in their order dated May 31, 2024.
A two-member bench of the Income Tax Appellate Tribunal (ITAT), comprising Judicial Member Prakash Chand Yadav and Accountant Member Waseem Ahmed, held that the delay should be excluded when calculating the deadline for filing the appeal. The bench found that there was sufficient and reasonable cause preventing the assessee from filing the appeal within the statutory time limit. As a result, the ITAT decided that the delay should be condoned.
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The case has been remanded to the CIT-A for fresh adjudication in accordance with the law, taking into account the condoned delay. Consequently, the appeal filed by the assessee has been allowed for statistical purposes.
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