Saffron INC Vs ITO (ITAT Mumbai)
In the case of Saffron INC vs. ITO, the Income Tax Appellate Tribunal (ITAT) Mumbai reviewed an appeal challenging the 25/06/2024 order issued by the Commissioner of Income Tax (Appeals) – NFAC, Delhi for AY 2012-13. The primary issue was that the CIT(A) dismissed the appeal without condoning the delay, despite the assessee filing a request for condonation along with Form 35. The assessee claimed that an affidavit explaining the delay was submitted, but the CIT(A) stated that no such request had been filed. ITAT found that this request might have been overlooked, affecting the fairness of the decision.
After reviewing the case records and hearing both parties, ITAT deemed it appropriate to restore the appeal to the CIT(A). The CIT(A) was directed to reconsider the delay condonation request and, if satisfied, decide the appeal on merits after providing the assessee a fair hearing. The ITAT allowed the appeal for statistical purposes, and the decision was pronounced on 06/01/2025 in Mumbai.
FULL TEXT OF THE ORDER OF ITAT MUMBAI
This appeal by the assessee is preferred against the order dated 25/06/2024 by NFAC, Delhi [hereinafter ‘ld. CIT(A)’], pertaining to AY 2012-13.
2. The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in dismissing the appeal without condoning the delay.
