Aminuddin Kagzi Vs ACIT (ITAT Jaipur)
The Income Tax Appellate Tribunal (ITAT), Jaipur, considered an appeal filed by the assessee against the order of the National Faceless Appeal Centre (NFAC) dated 16.04.2024 passed under Section 250 of the Income Tax Act, 1961. The appeal was filed with a delay of 319 days, for which the assessee sought condonation.
The assessee submitted that the delay occurred because the CIT(A)’s order was not within his knowledge. According to the application for condonation, the CIT(A) had issued only one notice dated 31.12.2020 fixing hearing on 15.01.2021 during the COVID period, and thereafter no further notice was issued for more than three years before the appellate order was passed. The assessee also contended that the notice had been sent to an email address different from the one specified in Form No. 35. It was further submitted that the addition confirmed by the authorities amounted to Rs. 24 lakh, whereas the returned income was only Rs. 1,52,220, and therefore refusal to entertain the appeal would cause grave prejudice.
The Departmental Representative opposed condonation, arguing that the delay was substantial and no reasonable cause had been shown.
The Tribunal observed that the CIT(A) had passed the order after providing only one opportunity of hearing and that the notice had not been served on the email address specified by the assessee in Form No. 35. The Revenue did not controvert the assessee’s assertion that no further notice had been issued for more than three years. The Tribunal held that these facts sufficiently established that the assessee remained unaware of the appellate order, resulting in the delay. Considering that the addition was several times higher than the returned income and that the interest of justice should prevail over technical considerations, the Tribunal condoned the delay of 319 days.
