Satyendra Kumar Vyas vs. CIT (A)

Parties Involved

Facts Summary

The assessee, Satyendra Kumar Vyas, filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the Assessment Year 2017-2018. The appeal was dismissed by the CIT(A) as barred by limitation after declining to condone the delay in filing the appeal. The assessee contended that the delay was due to the COVID-19 pandemic and the actions of his authorized representative. The CIT(A) did not provide an opportunity for the assessee to explain the cause of delay, which was a violation of the principles of natural justice. The assessee submitted an affidavit explaining the reasons for the delay, but the CIT(A) declined to condone the delay. The appellate tribunal set aside the order of the CIT(A) and remanded the matter for fresh adjudication after giving the assessee an opportunity to explain the cause of delay.…

Legal Issues

• 1. Whether the delay in filing the appeal can be condoned?
• 2. Whether the CIT(A) violated the principles of natural justice by not providing an opportunity to the assessee to explain the cause of delay?

Judgment Outcome

Decided in favour of Assessee.

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