Delay Not Deliberate: ITAT Condones 121-Day Delay, Restores Appeal for Fresh Hearing:

Delay Not Deliberate: ITAT Condones 121-Day Delay, Restores Appeal for Fresh Hearing The ITAT Bangalore condoned a delay of 121 days in filing an appeal before the CIT(A)/NFAC, holding that the delay was not deliberately made. Additionally, the assessee was heard before the issuance of the final assessment order, which also reflects the violation of the principles of natural justice. The case is remanded back to the CIT(A)/NFAC for fresh consideration. The assessee, Gautham Social Cultural and Education Society, claimed that the lower authorities, i.e., CIT(A)/NFAC, had incorrectly dismissed its appeal on the grounds that the appeal was filed 121 days late.

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The assessee explained that the delay was unintentional and the notices were sent to the email of their Secretary, who is aged 70 years and does not have computer knowledge. Also, he was not consistently visiting the office during the concerned period because his wife was suffering from several health issues. Therefore, the assessee was not aware of the notices sent. Only became aware of the sent notices when physical copies of the penalty notices were sent to it.

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When the tribunal heard the assessee's explanation, it found it a sufficient cause to condone the delay of 121 days in filing the appeal before the ld. CIT(A)/NFAC. Considering the same, the tribunal condoned the delay and sent the case back to the CIT(A)/NFAC Delhi for fresh consideration. Directed the CIT(A)/NFAC to grant the assessee a fair opportunity of hearing. In conclusion, the appeal was partly granted in favour of the assessee.