AMIT MAHESWARI,BHARATPUR V. ITO WARD 4(2)(1), FARRUKHABAD

ITA 222/AGR/2025

AI Insights

The case involves an appeal by Amit Maheswari against the order of the ld. Commissioner of Income Tax (Appeals), Aligarh, which itself was an appeal against an assessment order passed by the ITO, Ward-2(1), Farrukhabad under sections 147/144 of the Income-tax Act, 1961. The primary issue in this tribunal was the maintainability of the appeal due to a significant delay in filing. The tribunal scrutinized the reasons for the delay, which included the late application for a certified copy of the CIT(A)'s order and the delayed filing of a rectification application. The tribunal concluded that the delays were unjustified and dismissed the appeal without proceeding to substantive issues.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775329 (ITAT-AGRA)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 21-04-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: RAJIV GOYAL; AR
• Section: 154

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER (Through virtual hearing) ITA No. 222/AGR/2025 (Assessment Year: 2012-13) Amit Maheswari, C/o. JN Goyal & Company, C- 162, Ranjeet Nagar, Bharatpur, Rajasthan 321 001 Vs. ITO, Ward-4(2)(1), Farrukhabad PAN: ATYPM0722G Assessee by : Shri Rajiv Goyal, A/R Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 20/08/2025 Date of pronouncement 12/09/2025 O R D E R 1. The appeal in ITA No.222/AGR/2025 for AY 2012-13 arises out of the order of the ld. Commissioner of Income Tax (Appeals), Aligarh [hereinafter referred to as ‘ld. CIT(A)’, in short] in Appeal No. 113/2017-18 dated 28.05.2018 against the order of assessment passed u/s 147/144 of the Income-tax Act, 1961 dated 23.10.2017 (hereinafter referred to as ‘the Act’) by ITO, Ward-2(1), Farrukhabad (hereinafter referred to as ‘ld. AO’). 2. At the outset, I find that the appeal is delayed by the assessee by 2460 days. The order of the ld CIT(A) was passed on 28.05.2018. The certified copy of the said order was applied by the assessee only on 05.10.2021 which was not received by the assessee. Thereafter, rectification application u/s 154 of the Act was filed before the ld CIT(A) on 17.04.2022. Reminder was given by the assessee on 10.03.2025 to the ld CIT(A) for disposal of the rectification application. Since, no action was taken for the same, the assessee choose to file an appeal before the Tribunal with a delay of 2460 days. I find that the reasons adduced in the condonation petition by the assessee cannot be accepted as no Printed from counselvise.com ITA No. 222/AGR/2025 Amit Maheswari Page | 2 proper explanation has been given by the assessee as to why the assessee waited for even applying for certified copy for order of the ld CIT(A) for 3 years and 5 months from 28.05.2018 to 05.10.2021. Similarly, no plausible explanation has been given by assessee for having chosen to file rectification application u/s 154 of the Act before the ld CIT(A) on 17.04.2022 and thereafter waited for 3 years to send reminders to the ld CIT(A) for disposal of the said rectification application. Hence, I hold that the assessee was not prevented by sufficient cause for filing the appeal in time before this Tribunal and no reasonable explanation has been given for the delay. Hence, I hold that the appeal of the assessee deserved to be dismissed in limine as not maintainable. 3. In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on 12/09/2025. -Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER Dated: 12/09/2025 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Printed from counselvise.com "