DAFEYDAR,GURGAON V. COMMISSIONER OF INCOME TAX(APPEALS), INCOME TAX DEPARTMENT

ITA 4667/DEL/2024

AI Insights

The case involves an appeal by the assessee, Dafeydar, against the order of the Commissioner of Income Tax (Appeals), Gurgoan, Haryana, which was initially dismissed due to a significant delay in filing. The assessee, described as an illiterate agriculturist, was unaware of the income tax proceedings until funds were withdrawn from his bank account by the Assessing Officer. The Tribunal considered the circumstances of the assessee's ignorance of the proceedings and the general nature of the reasons provided for the delay. Ultimately, the Tribunal decided to condone the delay and remand the case for a fresh assessment, emphasizing the importance of justice and fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 34232 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Keywords: Condonation of delay; Opportunity of being heard
• Section: 148; 250

Judgement Text

"ITA No.4667/Del/2024 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.4667/Del/2024 िनधा\tरणवष\t/Assessment Year:2013-14 Dafeydar, H.No.1533, Housing Board Colony, Sector-31, Gurgaon, Haryana. PAN No.AXZPD6165H बनाम Vs. Commissioner of Income Tax (Appeals), Gurgoan, Haryana. अपीलाथ\u0014 Appellant \u0016\u0017यथ\u0014/Respondent Assessee by None Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR सुनवाईक\bतारीख/ Date of hearing: 20.03.2025 उ\u000eोषणाक\bतारीख/Pronouncement on 20.03.2025 आदेश /O R D E R PER MANISH AGARWAL, AM This appeal by the assessee is directed against the order of the ld. CIT(A),National Faceless Appeal Centre, Delhi in appeal No. NFAC/2012-13/10327988 dated 18/07/2024 for Assessment Year 2013-14, passed under section 250 of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’). ITA No.4667/Del/2024 2 2. None appeared on behalf of the assessee. There is a delay of 19 days in filing of this appeal. An application requesting for condonation of delay was filed wherein it is stated that due to unavoidable circumstances, the assessee could not file the appeal within time. After considering the contents of the condonation application and after hearing both the sides, delay in filling of the appeal is condoned. 3. In this case, this appeal was filed before the Ld. CIT(A) by the assessee with a delay of 542 days, which was not condoned by the Ld. CIT(A) and the appeal was dismissed. 4. Before us, the Ld. AR submitted that the assessee is a agriculturist and illiterate. He was not aware of any such income tax proceedings and only when certain amounts were collected out of his bank account by the Assessing Officer, it was came to his knowledge about any such income tax proceedings. Thereafter, the assessee proceeded to collect the orders and filed the appeal with request for delay of condonation in filing the appeal. Since, the assessee was not aware of any income tax proceedings and no appeal was filed against the assessment order. The present appeal is against the order passed u/s 148 of the Act. Looking to the fact that assessee is a illiterate agriculturist, it was prayed that in the ITA No.4667/Del/2024 3 interest of justice, the delay in filing of appeal may be condoned and the appeal be heard on merits. 5. On the other hand, the ld. SR. DR vehemently supported the orders of the Ld. CIT(A) and stated that the reasons stated are general in nature, therefore, the delay should not be condoned. 6. We have heard both the parties and perused the material available on record. We find that the additions were made on account of cash deposits in the bank account and interest received on enhanced compensation. The assessee explained that the cash was deposited out of previous bank withdrawals and since he was not aware of the income tax proceedings, he could not participate in the assessment proceedings nor filed the appeal in time. The delay in our considered opinion in filing the appeal is a result of unaware of e-assessment proceedings. It must be remember that in every case of delay, there can be some laps of litigant concern. That alone is not enough to turn down the plea and shut the doors against him. If the explanation does not smacks of mala fide or it is not put-forth as part of dilatory strategy, the Court must utmost consideration to such litigant. The right of hearing of appeal on merits ought not to be shut. Considering overall facts and circumstances of the case and in the larger interest of justice, we ITA No.4667/Del/2024 4 are of the considered opinion that the appeal deserves to be allowed. Accordingly, we condone the delay in filing of the appeal before the ld. CIT(A) and since the assessment order is also ex parte, we remand the matter back to the file of AO with a direction to decide the case of Assessee denovo fresh after affording a reasonable opportunity of being heard to the assessee. 7. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 20.03.2025. Sd/- Sd/- (MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 24.03.2025 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "