ABHISHEK TOMAR,PANIPAT, HARYANA V. ITO, WARD 1, PANIPAT

ITA 4081/DEL/2025

AI Insights

The case involves an appeal by Abhishek Tomar against the order of the Income Tax Officer (ITO), Ward-1, Panipat, concerning the assessment year 2017-18. The appeal was initially dismissed by the NFAC due to a delay in filing. The Tribunal found the reasons for the delay sufficient and directed the NFAC to reconsider the appeal, allowing the assessee to present new evidence and arguments. The primary issue in the original assessment was the addition made on account of a cash deposit in the assessee's bank account.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772519 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Assessee Lawyers: SHANTANU JAIN
• Keywords: Opportunity of being heard
• Section: 147; 144

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 4081/Del/2025 (Assessment Year: 2017-18) Abhishek Tomar, Babal Road, Near Bharat Gas Godown, Panipat, Haryana Vs. ITO, Ward-1, Panipat PAN: AXKPT8523C Assessee by : Shri Shantanu Jain, Adv Shri Gujeet Singh, CA Revenue by: Shri Manoj Kumar, Sr. DR Date of Hearing 13/08/2025 Date of pronouncement 27/08/2025 O R D E R 1. The appeal in ITA No.4081/Del/2025 for AY 2017-18 arises out of the order of the ld. Ld. Commissioner of Income Tax (Appeals), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] in Appeal No. ITBA/NFAC/S/250/2024- 25/1072080105(1) Delhi dated 10.01.2025 against the order of assessment passed u/s 147 r.w.s. 144 r.w.s. 144B of the Income-tax Act, 1961 dated 25.05.2023 (hereinafter referred to as ‘the Act’) by Assessment Unit, Income Tax Department (hereinafter referred to as ‘ld. AO’). 2. At the outset, I find that there is a delay in filing of appeal by the assessee by 86 days before me. Considering the reasons adduced in the condonation petition supported with an affidavit placed on record, I am inclined to condone the delay and admit the appeal of the assessee for adjudication. 3. The only issue to be decided on merits in this appeal is as to whether the learned CITA was justified in confirming the addition made on account of Printed from counselvise.com ITA No. 4081/Del/2025 Abhishek Tomar Page | 2 cash deposit made in the bank account in the facts and circumstances of the instant case. 4. I have heard the rival submissions and perused the materials available on record. I find that the Learned NFAC had dismissed the appeal in limine by not condoning the delay in filing of appeal before it by 165 days. The reason adduced by the assessee in the condonation petition before me shall apply with equal force for the delay in filing of appeal before the Learned NFAC. Hence I direct the Learned NFAC to condone the delay, admit the appeal of the assessee for adjudication and decide the same afresh in accordance with law. The assessee is at liberty to furnish fresh evidences, if any, and raise fresh grounds, if any, in support of his contentions. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with the Learned NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments except due to exceptional or bonafide circumstances. Accordingly, the grounds raised by the assessee are allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 27/08/2025. -Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER Dated: 27/08/2025 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) Printed from counselvise.com ITA No. 4081/Del/2025 Abhishek Tomar Page | 3 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Printed from counselvise.com "