Muniyappa Srinivasa Gowda Vs ITO (ITAT Bangalore)
ITAT Bangalore held that CIT(A) dismissed the condonation application without considering the reasons stated by the assessee. Accordingly, matter remitted back to CIT(A) for denovo consideration of the condonation application.
Facts- This appeal at the instance of the assessee is directed against CIT(A)’s order dated 29.06.2024, passed under section 250 of the Income Tax Act, 1961. Notably, there is a delay of 32 days in filing this appeal before the Tribunal. Assessee has filed a petition for condonation of delay along with the supporting affidavit stating therein the reasons for belated filing of this appeal. On perusal of the reasons stated in the affidavit, condonation for delay in filing of an appeal was granted.
It is important to note here that CIT(A) had dismissed the appeal of the assessee in limine without adjudicating on merits. The CIT(A) held that there is a delay of 640 days in filing the appeal before him and there is no reasonable cause for condoning the same.
Conclusion- Held that the reasons stated by the assessee in condonation application has not been taken note by the FAA. Therefore, in the interest of justice and equity, we are of the view that the matter needs to be examined afresh by the CIT(A). Accordingly, the case is remitted to the files of the CIT(A) for denovo consideration of the condonation application. It is ordered accordingly.
