ASHOK KAUSHIK,NEW DELHI V. ITO, WARD-29(4), DELHI

ITA 1142/DEL/2024

AI Insights

The case involves Ashok Kaushik, the appellant, who contested the order of the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, concerning the assessment year 2017-18. The appeal was initially time-barred by 19 days, but the Tribunal condoned the delay upon finding the reasons for it to be bona fide. The core issue arose from the appellant's claim that he did not receive any notice of hearing from the CIT(A), leading to an ex-parte decision that upheld the additions made in the assessment order. The department argued that multiple notices were sent, but the appellant did not respond. The Tribunal, prioritizing justice and fair hearing, decided to set aside the CIT(A)'s order and remand the case for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 298882 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH TRIPATHI
• Assessee Lawyers: RAKESH ANTHWAL; CHARTERED ACCOUNTANT
• Keywords: Condonation of delay; Set aside

Judgement Text

"आयकर अपीलीय अिधकरण िदʟी पीठ “ए”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं ŵी अिमताभ शुƑा, लेखाकार सद˟ क े समƗ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आअसं.1142/िदʟी/2024(िन.व. 2017-18) ITA No. 1142/DEL/2024 (A.Y.2017-18) Ashok Kaushik, A-1/23, Freedom Fighter Enclave, Ignou Road, Neb Sarai, New Delhi 110062 PAN: ARVPK-5674-N ...... अपीलाथᱮ/Appellant बनाम Vs. Income Tax Officer, Ward-29(4), Civic Centre, Minto Road, Delhi 110002 ..... ᮧितवादी/Respondent Assessee by : Shri Rakesh Anthwal, Chartered Accountant Department by: Shri Ashish Tripathi, Sr. DR सुनवाई कᳱ ितिथ/ Date of hearing : 12/03/2025 घोषणा कᳱ ितिथ/ Date of pronouncement : : 12/03/2025 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 12.12.2023, for assessment year 2017-18. 2. The appeal is time barred by 19 days. The assessee has filed a petition for condonation of delay supported by an affidavit. After perusal of the same, we are satisfied that delay in filing of appeal is not intentional, but is for the reasons stated in the condonation petition which appears to be bonafide. Hence, delay in filing of appeal is condoned and appeal is admitted for hearing on merits. 2 ITA No. 2585/Del/2024 (AY 2019-20) 3. Shri Rakesh Anthwal, appearing on behalf of the assessee submits that no notice of hearing was ever served on the assessee by the CIT(A), hence, the assessee failed to participate in First Appellate proceedings. The CIT(A) in an ex- parte proceedings, dismissed appeal upholding the additions made in the assessment order. 4. Per contra, Shri Ashish Tripathi representing the department vehemently defending the impugned order stated that the CIT(A) had issued notice to the assessee on six occasions, however, the assessee failed to respond to any of the notices. Hence, the CIT(A) had no other option but to decide appeal on the basis of material already available on record. 5. Both sides heard. Considering entire facts of the case and in interest of justice, the appeal is restored back to the CIT(A) for denovo adjudication after affording reasonable opportunity of making submissions to the assessee, in accordance with law. The CIT(A) shall issued notice to the assessee on the email id already provided in Form No. 36. 6. The assessee upon service of notice(s) shall respond to the same, without fail. 7. In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on Wednesday the 12th day of March, 2025. Sd/- Sd/- (AMITABH SHUKLA) (VIKAS AWASTHY) लेखाकार सद᭭य/ACCOUNTANT MEMBER ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 12/03/2025 3 ITA No. 2585/Del/2024 (AY 2019-20) NV/- ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT/CIT(A) 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, DELHI "