Falguni Ajay Panchmatia Vs ACIT (ITAT Mumbai)
In the case of Falguni Ajay Panchmatia vs ACIT, the assessee challenged the dismissal of her appeal by the CIT(A), National Faceless Appeal Centre, concerning an assessment order passed under Section 143(3) for AY 2014-15. The appeal was dismissed on the grounds of delayed filing, as it was submitted on 31.01.2017, five days beyond the prescribed 30-day limit from the date of the assessment order dated 26.12.2016. The assessee contended that the assessment order, issued manually, took 10–15 days to reach her after dispatch, and therefore the appeal was filed within time from the date of receipt. She also pointed out an inadvertent error in Form 35 where the date of order and date of receipt were both mentioned as 26.12.2016.
The assessee argued that no notice was issued by the CIT(A) regarding the delay nor was she given an opportunity to explain it. Additionally, she had paid the appeal filing fees within the 30-day timeframe, which was evidenced by the challan dated 25.01.2017. She claimed that the dismissal without considering her explanation violated the principles of natural justice.
The ITAT Mumbai observed that the CIT(A) dismissed the appeal solely on procedural grounds without giving the assessee a chance to address the delay issue. Considering the circumstances and the minimal delay involved, the Tribunal found it appropriate to condone the delay and remand the matter back to the CIT(A) for fresh adjudication on merits. The CIT(A) was directed to give the assessee a fair opportunity to present her case. The appeal was allowed for statistical purposes, emphasizing the need for procedural fairness and adequate opportunity to be heard.
