ASHA RAJGARHIA,DELHI V. DCIT, CENTRAL CIRCLE - 28, NEW DELHI

ITA 3010/DEL/2025

AI Insights

The case involves four appeals by the assessee, Asha Rajgarhia, against the orders of the CIT(A)-25, New Delhi for the assessment years 2012-13, 2014-15, 2015-16, and 2017-18. The primary issue was the refusal of the CIT(A) to condone a 23-day delay in filing an appeal against an order under section 153C of the Income Tax Act. The Tribunal, referencing the decision in Collector Land Acquisition vs. Mst. Katiji & Ors, found that the delay should be condoned to allow for adjudication on merits. Consequently, the Tribunal reversed the CIT(A)'s decision and remanded the case for fresh consideration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777738 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Appeal Filed On: 05-05-2025
• Other Referred Cases: Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC)
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DAYAINDER SINGH SIDHU
• Assessee Lawyers: RUCHESH SINHA
• Keywords: Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER, AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA NO. 3007/DEL/2025 (AY 2012-13) ITA NO. 3008/DEL/2025 (AY 2014-15) ITA NO. 3009/DEL/2025 (AY 2015-16) ITA NO. 3010/DEL/2025 (AY 2017-18) ASHA RAJGARHIA 1512, NEELKANTH APARTMENT, SECTOR-13, ROHINI, DELHI – 110 085 (PAN: AFZPR7561P) VS. DCIT, CC-28, NEW DELHI (APPELLANT) (RESPONDENT) Appellant by : Sh. Ruchesh Sinha, Adv. & Ms. Monalisha Naity, Adv. Respondent by : Sh. Dayainder Singh Sidhu, CIT(DR) Date of hearing : 10.09.2025 Date of pronouncement : 30.09.2025 ORDER PER BENCH : These four appeals by the assessee are directed against the separate orders of the Ld. CIT (A)-25, New Delhi pertaining to assessment years 2012- 13, 2014-15, 2015-16 & 2017-18 respectively. Since all the four appeals are related to same assessee, hence, these appeals were heard together and disposed of by passing this common order for the sake of convenience, by dealing with ITA No. 3007/Del/2025 (AY 2012-13), as a lead case. Printed from counselvise.com 2 | P a g e 2. We have heard the rival contentions and perused the records, especially the impugned orders passed by the Ld. CIT(A). 3. At the threshold, we note that learned CIT(A) has refused to condone the corresponding delay of 23 days in institution of the assessee’s lower appeal filed on 27.04.2024 against the order u/s. 153C of the Act dated 22.04.2025. This is indeed coupled with the fact that the assessee had filed his condonation petition explaining all the reasons of the said delay on account of circumstances beyond her control. 4. All these factual facts have gone un-rebutted from the Revenue side. We therefore rely upon the decision in the case of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC) that such a delay ought to have been condoned going by the condonation averments so as to pave way for the adjudication of the corresponding issues on merits, to conclude that the CIT(A)’s findings refusing to condone the impugned delay in assessee’s filing of the lower appeal are not sustainable in law. Accordingly, we condone the delay in dispute and Ld. CIT(A)’s impugned order is accordingly reversed. Therefore, the assessee’s appeal is restored back to the CIT(A) for it’s afresh appropriate adjudication, in accordance with law, after giving adequate opportunity of being heard. Resultantly, the assessee’s appeal relevant to assessment year 2012-13 is allowed for statistical purposes in the aforesaid manner. 5. Our aforesaid decision for assessment year 2012-13 will apply mutatis mutandis to other remaining appeals relevant to assessment years 2014-15, 2015-16 & 2017-18 also. Printed from counselvise.com 3 | P a g e 6. In the result, all the four appeals filed by the assessee stand allowed for statistical purposes in the aforesaid manner. Order pronounced on 30.09.2025. Sd/- (M. BALAGANESH) Sd/- (SUDHIR KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Date: 30-09-2025 SRBHATNAGAR Copy forwarded to:- 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT Assistant Registrar Printed from counselvise.com "