2025 (5) TMI 753 - AT - Income Tax

Dismissal of appeal of the assessee in limine on account of limitation - HELD THAT - Assessee has filed an affidavit before the Tribunal giving reason for delay in filing of appeal. We deem it appropriate to restore this appeal back to the CIT(A) for denovo adjudication. The assessee shall file an application for condonation of delay supported by an affidavit citing reason for delay in filing of appeal before the CIT(A). CIT(A) shall considered the same and decide the same in accordance with law laid down by Hon ble Apex Court in the case of Collector Land Acquisition vs. Mst. Katiji Ors. 1987 (2) TMI 61 - SUPREME COURT and Ram Nath Sao @ Ram Nath Sahu Others vs Gobardhan Sao and Others 2002 (2) TMI 1280 - SUPREME COURT and shall thereafter decide the appeal in accordance with law. Impugned order is set aside and appeal of the assessee is allowed for statistical purpose.

Summary

The Appellate Tribunal (ITAT Delhi) heard an appeal by the assessee against the CIT(A)'s order dismissing the appeal for assessment year 2018-19 due to a 122-day delay in filing. The CIT(A) had rejected the appeal in limine on limitation grounds, noting the assessee failed to respond to deficiency notices or file an application for condonation of delay. The assessee submitted an affidavit before the Tribunal explaining the delay and requested restoration of the appeal for adjudication on merits.The Tribunal observed that the assessee acknowledged the delay in Form No. 35 but did not provide grounds for condonation at that time. Given the absence of any condonation application before the CIT(A), dismissal was initially justified. However, relying on the principles established by the Hon'ble Apex Court in *Collector Land Acquisition vs. Mst. Katiji* (167 ITR 471) and *Ram Nath Sao @ Ram Nath Sahu & Others vs. Gobardhan Sao and Others* (2002) 3 SCC 195, the Tribunal deemed it appropriate to restore the appeal to the CIT(A) for de novo adjudication.The assessee is directed to file a condonation application supported by an affidavit explaining the delay before the CIT(A), which shall consider and decide the matter in accordance with law. The Tribunal set aside the impugned order and allowed the appeal for statistical purposes.