Sharda Devi Agrawal Vs. ITO, Ward-1, Raigarh (C.G.)

Parties Involved

Facts Summary

Sharda Devi Agrawal, the appellant, filed an appeal against the order of the Commissioner of Income Tax (Appeals)/NFAC, Delhi for the assessment year 2015-16. The appeal was time-barred by 118 days, but the appellant filed an affidavit and condonation application explaining the reasons for the delay. The appeal was a penalty appeal under section 271(1)(c) of the Income Tax Act, 1961. The appellant's counsel submitted that a quantum appeal regarding the penalty was pending before the Commissioner of Income Tax (Appeals)/NFAC. The Commissioner of Income Tax (Appeals)/NFAC dismissed the appeal due to non-compliance by the appellant. The appellant's counsel argued that the matter should be remanded back to the Commissioner of Income Tax (Appeals)/NFAC for de novo adjudication as per law in terms with settled principles on the present facts of the ex-parte order by the Commissioner of Income Tax (Appeals)/NFAC.…

Legal Issues

• 1. Whether the delay in filing the appeal can be condoned?
• 2. Whether the matter should be remanded back to the Commissioner of Income Tax (Appeals)/NFAC for de novo adjudication?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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