DARSHAN SINGH,MOGA V. ITO WARD I MOGA, MOGA

ITA 86/ASR/2025

AI Insights

The case involves an appeal by Darshan Singh against the order of the CIT (A) NFAC, Delhi, which was initially based on the assessment order passed by the AO, Ward 1, Moga. The primary contention in the appeal was the dismissal of the assessee's appeal by the first appellate authority due to a significant delay of 771 days in filing the appeal. The assessee, residing in the USA, claimed that he was unaware of the assessment order until January 2020, leading to the delayed filing. The Tribunal found merit in the assessee's reasons for the delay and remanded the case back to the first appellate authority for a detailed examination of the delay and subsequent disposal on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716765 (ITAT-AMRITSAR)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 03-02-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 147; 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KHETTRA MOHAN ROY, ACCOUNTANT MEMBER I.T.A. No. 86/Asr/2025 Assessment Year: 2010-11 Darshan Singh S/o Balwant Singh, Patto Didar Singh Wala, Nihal Singh Wala, Distt. Moga. Punjab142001 [PAN: BBDPS 5850B] (Appellant) Vs. Income Tax Officer, Ward 1, Moga (Respondent) Appellant by Respondent by : : None Sh. Charan Dass, Sr. D. R. Date of Hearing Date of Pronouncement : : 20.08.2025 22.08.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of the ld. CIT (A) NFAC, Delhi dated 20.12.2024 passed u/s 250 of the Income Tax Act, 1961 which has emanated from the order of the AO, Ward 1, Moga passed u/s 147 r.w.s. 144 of the Act, 1961 dated 10.11.2017. Printed from counselvise.com 2 I.T.A. No. 86/Asr/2025 Assessment Year: 2010-11 2. There are three grounds of appeal taken by the assessee in Form No. 36 and the main objection of the assessee is that the appeal has been dismissed by the ld. first appellate authority without admitting the same for hearing on merits, refusing to condone the delay in filing of the appeal by 771 (seven hundred seventy one) days. There has not been any representation in the court neither by the assessee nor by the ld. AR, even though notices of hearing have been issued through e-mail id as stated in Form No. 36. 3. We find from the records that there has been a delay in filing the appeal before the ld. first appellate authority and from the copy of the SOF and grounds of appeal filed before the Tribunal, it is learnt that the assessee is an old persons residing in USA since the year 2010 and he has not received any information or any notice or order from the income tax department till 2020, which has resulted in his delay in filing the appeal before the ld. first appellate authority. It is further stated that the assessee came to know about the assessment order in the month of January, 2020 and thereafter obtaining the certified copy of order belatedly he has preferred the appeal before the ld. first appellate authority on 20th February, 2020. It is further observed that the assessee has also deposited 20% of the outstanding tax as per CBDT guidelines amounting to Rs.3.43 lakhs (pending first appeal). We find that the intention of the assessee is bonafide, and he must have been prevented by sufficient cause from approaching the appellate authority within the time frame. Printed from counselvise.com 3 I.T.A. No. 86/Asr/2025 Assessment Year: 2010-11 4. However, we are of the opinion that the delay in filing the appeal needs to be satisfactorily explained before the ld. first appellate authority and in the instant case, the assessee has not been allowed any opportunity to explain the reasons for his delay before rejecting or dismissing the appeal. 5. The ld. DR relied on the order of the ld. CIT(A) but he has no objection if the matter is remanded back to the ld. first appellate authority for the purpose of granting an opportunity to the assessee to explain the reasons for the delay. 6. We have heard the ld. DR and consulted the materials on record and we are of the opinion that the principles of justice will be served if the matter is remanded back to the files of the ld. first appellate authority to allow the assessee or his AR to explain the delay of 771 (seven hundred and seventy one) days to the satisfaction of the appellate authority and thereafter on satisfactory explanations of the same, the matter may be taken up for disposal on the grounds contained in Form No. 35 on merits of the case. 7. The assessee is also directed to file all documentary evidences and submissions and explanations for proper disposal of the appeal and to fully cooperate in appeal proceedings. 8. The assessee will be allowed reasonable opportunity of being heard and notices to be issued as per provisions of section 282 of the Act, (read with Rule 127 Printed from counselvise.com 4 I.T.A. No. 86/Asr/2025 Assessment Year: 2010-11 of the I.T. Rules), and also through the e-mail id contained in Form No. 35 and also in the e-mail of his ld. AR [e-mail]. 9. In the result, the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in open court as on 22.08.2025. Sd/- Sd/- (Khettra Mohan Roy) (Udayan Dasgupta) Accountant Member Judicial Member *GP/Sr.PS* Copy of the order forwarded to: (1)The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T True Copy By Order Printed from counselvise.com "