Faeza Nisarahmed Soniwala Vs ITO (ITAT Ahmedabad)
ITAT Ahmedabad condoned the delay of 611 days in filing of an appeal considering the fact that the assessee is a layperson with limited familiarity with the intricacies of the e-portal system.
Facts- Present appeal has been filed by the assessee against order passed by the ld. Commissioner of Income (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 20.10.2022 passed under section 250 of the Income Tax Act, 1961 for the Asst.Year 2017-18. At the outset, it is noticed that the Registry notified that the appeal of the assessee is barred by limitation by 611 days.
Conclusion- Held that though there is no convincing justification for the delay of 611 days in filing the appeal before the Tribunal, we are mindful of the principle of rendering substantial in this context, we take a lenient view, particularly given that the assessee is a layperson with limited familiarity with the intricacies of the e-portal system. Delays of this nature may occur in such circumstances, especially in the absence of any mala fide intent or gross negligence on the part of the assessee.
Held that the authorities below did not adequately consider the explanations and supporting details provided by the assessee to establish the genuineness of the bank deposits. In the interest of justice and to ensure a fair adjudication, we are of the view that the assessee should be afforded another opportunity to present its case. Accordingly, the matter is remanded to the file of the learned CIT(A) for fresh adjudication on merits.
