ASHISH DUA,PANIPAT V. INCOME TAX OFFICER, WARD- 1, PANIPAT, PANIPAT

ITA 2457/DEL/2025

AI Insights

The case involves Ashish Dua, the appellant, contesting an order of assessment for the assessment year 2017-18, which was initially passed by the Income Tax Officer, Ward-1, Panipat, under section 143(3) of the Income-tax Act, 1961. The appeal to the CIT(A) was dismissed due to a significant delay of 714 days in filing. The Income Tax Appellate Tribunal (ITAT) in Delhi, upon hearing, decided to restore the matter to the CIT(A) to ascertain the reasons for the delay and to decide the appeal afresh if the delay is condoned.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786585 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 15-04-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR ARORA
• Assessee Lawyers: AMIT KAUSHIK
• Section: 143(3)

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 2457/Del/2025 (Assessment Year: 2017-18) Ashish Dua, 109, M/S. Ashish Handloom Inds, 8, Marla, Panipat, Haryana-132103, Vs. Income Tax Officer, Ward-1, Panipat (Appellant) (Respondent) PAN: AJGPD8587J Assessee by : Shri Amit Kaushik, Adv Shri Himanshu Sharma, Adv Revenue by: Shri Ajay Kumar Arora, Sr. DR Date of Hearing 23/09/2025 Date of pronouncement 19/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.2457/Del/2025 for AY 2017-18, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] in Appeal No. ITBA/NFAC/S/250/2024- 25/1073164989(1) dated 12.02.2025 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 17.12.2019 by the Assessing Officer, ITO, Ward-1, Panipat (hereinafter referred to as ‘ld. AO’). 2. The Preliminary Ground raised by the assessee challenging the action of the ld CIT(A) in dismissing the appeal of the assessee by not condoning the delay in filing the appeal by 714 days before ld CIT(A). It is not in dispute that the appeal of the assessee filed before the ld CIT(A) was delayed by 714 days. The ld AR before us pleaded that one more opportunity be granted to the Printed from counselvise.com ITA No. 2457/Del/2025 Ashish Dua Page | 2 assessee to explain the delay and to prove the sufficient cause before the ld CIT(A). In the interest of substantial justice, we deem it fit and appropriate to restore this appeal to the file of the ld CIT(A) with direction to ascertain whether assessee had sufficient cause in not filing the appeal in time before ld CIT(A) and thereafter decide the appeal, if admitted, on merits afresh. The assessee is also directed to explain the sufficient cause of not filing the appeal in time before the ld CIT(A). Accordingly, the appeal is restored to the file of the ld CIT(A). 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 19/11/2025. -Sd/- -Sd/- (C. N. PRASAD) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 19/11/2025 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 "