Yadram Vs ITO (ITAT Delhi)
In the case of Yadram vs. ITO, the Income Tax Appellate Tribunal (ITAT) Delhi addressed a delay of 1,030 days in filing an appeal for the assessment year 2013-14. The assessee had initially filed the appeal physically on January 30, 2019, against an assessment order dated March 15, 2016. However, the National Faceless Appeal Centre (NFAC) refused to condone the delay, stating that the physical filing did not comply with the newly introduced e-filing system. This lack of awareness about the updated filing procedure was deemed the reason for the delay.
The ITAT found that the delay was due to reasonable causes beyond the assessee’s control, highlighting that the physical filing demonstrated intent to comply. Condoning the delay, the ITAT remanded the matter to the NFAC for fresh adjudication, emphasizing that the taxpayer must provide relevant facts during the rehearing. The case was allowed for statistical purposes, with the order pronounced on November 21, 2024.
FULL TEXT OF THE ORDER OF ITAT DELHI
This assessee’s appeal for assessment year 2013-14 arises against National Faceless Appeal Centre (INFAC), Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1061280517(1), dated 21.02.2024 in case no. CIT(A), Delhi-21/10478/2018-19 in proceedings u/s 250 of the Income-tax Act, 1961, in short the “Act”.
