Agra Development Authority , Uttarpardesh V. DCIT,Exemption Circle Gzbd , Gzbd

ITA 1897/DEL/2021

AI Insights

The case involves the Agra Development Authority appealing against the decision of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), which dismissed their appeal due to a delay of 173 days in filing. The tribunal noted that the assessee claimed to have filed the appeal within the limitation period in paper form, which was later filed online. The CIT(A) had pointed out the defect in filing but did not consider the assessee's response. The tribunal found merit in the assessee's claim and decided to remand the case back to the CIT(A) for a fresh evaluation.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 108550 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 23-01-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 09-12-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Period of limitation; Time period of passing order; Condonation of delay
• Section: 250

Judgement Text

1 ITA No. 1897/Del/2021 Agra Development Authority IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1897/DEL/2021 (A.Y 2013-14) Agra Development Authority, C/o. Deepak Singh, Advocate, 2, Court of Wards Compound, Aligarh, Uttar Pradesh – 282 010. PAN No. AAALA0081F (APPELLANT) Vs. DCIT, Exemption Circle, Ghaziabad. (RESPONDENT) ORDER PER YOGESH KUMAR U.S., JM This appeal is filed by the assessee for assessment year 2013-14 against the order of the ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [NFAC] Delhi, dated 09.11.2021. Assessee by : N o n e; Department by: Shri Kanv Bali, Sr. D.R.; Date of Hearing 24.01.2023 Date of Pronouncement 06.02.2023 2 ITA No. 1897/Del/2021 Agra Development Authority 2. The assessee has raised the following grounds of appeal :- “1. Because ld. CIT (A) [NFAC] has been erred in not admitting and dismissing the appeal. 2. Because the appellant had filed the appeal within the limitation period in paper form which was subsequently filed online. The then CIT (A) admitted the appeal and issued notice for hearing in response to which appellant filed written argument before the then CIT (A). NFAC thus erred in dismissing appeal as not being admitted. 3. Because the order appealed is contrary to the facts, law and principles of natural justice the appellant craves leave to add, delete, modify or substitute any or all the grounds of appeal at any appropriate time.” 3. None appeared for the assessee. The Ld. DR submitted the National Faceless Appeal Centre(‘NFAC’ Delhi) has dismissed the appeal since the assessee has not filed application for condoning the delay of 173 days. Since, the assessee has not filed an application for condonation of delay, the Ld. CIT(A) had no option but to dismiss the appeal filed by the assessee. 4. On verifying the Grounds of Appeal No. 2 of the assessee, it is the specific case of the assessee that the appeal before the CIT(A) has been filed well within the period of limitation in physical form and later the same was filed online therefore, there is no delay in filing the appeal which has not been considered by the Ld. CIT(A). During the appeal proceedings the Ld. CIT(A) has issued notice u/s 250 specifically pointing out the defect in filing the appeal but did not responded to the said query. 3 ITA No. 1897/Del/2021 Agra Development Authority 5. Considering the claim of the assessee that the assessee had filed the appeal on time in physical form and in view of the above circumstances, in the interest of justice, we deem it fit to restore the appeal to the file of Ld. CIT(A) afresh with a direction to the assessee to file the application for condonation of delay or to give the material before the CIT(A) to establish that the appeal has been filed well within the prescribed limitation period in physical form. Accordingly, the appeal filed by the assessee is allowed for statistical purpose with a direction to Ld. CIT(A) for de-novo consideration of the matter in accordance with law. It shall be open to the assessee to support its case for condonation of delay the CIT(A) shall consider the same in accordance with law and adjudicate the appeal on merit. Needless to state the assessee shall be provided with the opportunity of being heard. 6. In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 06 th February, 2023. Sd/- Sd/- ( PRADIP KUMAR KEDIA ) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 06/02/2023 *MEHTA/R.N, Sr. PS* Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 ITA No. 1897/Del/2021 Agra Development Authority