Madhurima Shukla Vs.ITO-1(1), Raipur (C.G.)

Parties Involved

Facts Summary

The case involves appeals by Madhurima Shukla against orders of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi for assessment years 2011-12, 2012-13, and 2014-15. The appeals were filed due to non-compliance by the assessee, resulting in ex-parte orders by the Commissioner of Income Tax (Appeals)/NFAC. The assessee had filed an affidavit and condonation application explaining the delay in filing the appeals. The Income Tax Appellate Tribunal (ITAT) considered the condonation application and the affidavit, and observed that there was no evidence of malafide or deliberate conduct by the assessee. The ITAT relied on various judicial pronouncements to condone the delay in filing the appeals. The ITAT also noted that the assessee had not provided substantial written submissions or documentary evidence in support of the grounds of appeal, leading to the dismissal of the appeals by the Commissioner of Income Tax (Appeals)/NFAC. The ITAT remanded the matter back to the file of the Commissioner of Income Tax (Appeals)/NFAC for denovo adjudication on merits, providing one final opportunity to the assessee to represent the matter on merits.…

Legal Issues

• 1. Whether the delay in filing the appeals should be condoned?
• 2. Whether the matter should be remanded back to the file of the Commissioner of Income Tax (Appeals)/NFAC for denovo adjudication on merits?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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