BIJENDER SINGH,ROHTAK V. INCOME TAX OFFICER WARD 3, ROHTAK

ITA 2799/DEL/2025

AI Insights

The case involves an appeal by Bijender Singh against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, which was dismissed due to a delay of 750 days in filing the appeal. The primary contention was the non-condonation of the delay by the CIT (A), who found the reasons for the delay insufficient and attributed it to negligence. The Assessing Officer had previously passed an ex-parte order under sections 144/147 of the Income-tax Act, 1961. The Tribunal, considering the impact of the COVID-19 pandemic on the delay, decided that the assessee deserved a proper adjudication on merits and thus remitted the matter back for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 824566 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 28-04-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Keywords: Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2799/DEL/2025 (Assessment Year: 2012-13) Bijender Singh, vs. Income Tax Officer, C/o Shri Umang Sahai Aggarwal, Ward 3, Rohtak. 505, Maitri Apartments, Sector 09, Rohini, Delhi – 110 085. (PAN : BZWPS4631K) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 10.11.2025 Date of Order : 29.12.2025 ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 23.01.2025 for the Assessment Year 2012-13. 2. None appeared on behalf of the assessee and also no adjournment application was filed. We proceeded to adjudicate the issue with the assistance of ld. DR of the Revenue. 3. At the time of hearing, it was observed that that the assessee filed appeal before the ld. CIT (A) with a delay of 750 days and the ld. CIT (A) Printed from counselvise.com 2 ITA No.2799/DEL/2025 observed that the reasons submitted by the assessee are not bonafide so as to form sufficient cause to condone the inordinate delay of 750 days and further observed that the assessee failed to establish that the inordinate delay of 750 days in filing the appeal is not attributable to negligence. Accordingly, ld. CIT (A) did not condone the delay and dismissed the appeal. We further observed that the Assessing Officer has passed the order ex-parte u/s 144/147 of the Income-tax Act, 1961. 4. Ld. DR of the Revenue relied on the orders of the lower authorities. 5. We have considered the submissions of the ld. DR of the Revenue and perused the material on record. Upon careful consideration, we observe that the delay of filing the appeal before ld. CIT (A) includes the period of corona. The reasons submitted by the assessee for not receipt of notices during the periods may not be acceptable but the assessee deserves a proper adjudication on the merits also. We are of the considered view that in the interest of justice, the matter requires denovo assessment. Therefore, we remit back the issues to the file of the Assessing Officer with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. Assessee is directed to fully cooperate with the AO during the proceedings. We hold and direct accordingly. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 29th day of December, 2025. Sd/- sd/- (ANUBHAV SHARMA) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 29.12.2025 TS Printed from counselvise.com 3 ITA No.2799/DEL/2025 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "