Nagendra Singh Vs Assessment Unit (ITAT Delhi)
Portal Silence Can’t Kill Appeal: ITAT Delhi Orders Condonation of 321-Day Delay in Faceless Regime
Delhi ITAT (Bench ‘A’) held that delay in filing appeal solely due to non-service of physical order and lack of technological awareness deserves to be condoned. The Tribunal noted that the assessee came to know of the assessment order only after a telephonic call from the Department, as the order was merely uploaded on the ITBA portal.
Observing that these were initial years of faceless and electronic communication, the ITAT held that the CIT(A) erred in refusing to condone a delay of 321 days. Accordingly, the matter was restored to CIT(A) with a direction to condone the delay, admit the appeal, and adjudicate the levy of penalty u/s 272A(1)(d) on merits. The appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT DELHI
1. The appeal in ITA No.2449/Del/2025 for AY 2018-19, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] dated 29.03.2025 against the order of assessment passed u/s 272A(1)(d) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 28.08.2023 by the Assessing Officer, Assessment Unit, Income Tax Department (hereinafter referred to as ‘ld. AO’).
