DD PURI FOUNDATION,PATIALA V. INCOME TAX OFFICER, WARD-3, PATIALA

ITA 68/CHANDI/2025

AI Insights

The case involves D.D. Puri Foundation, the appellant, contesting an order from the Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi, which dismissed their appeal as barred by limitation. The original dispute arose from an order under section 143(1) of the Income Tax Act, where the Assessing Officer made additions of Rs. 41,11,316 on account of disallowance of expenses. The Assessee argued that they were not given a proper opportunity to represent against these additions, as the order and subsequent notices were sent via email, which the Assessee did not receive or had not consented to in their appeal form. The Tribunal found that the delay in filing the appeal was not intentional and was due to the circumstances described by the Assessee, leading to the decision to condone the delay and remand the case back to the CIT(A) for a decision on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 396722 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2021-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN; .
• Assessee Lawyers: PARIKSHIT AGGARWAL
• Keywords: Condonation of delay

Judgement Text

" आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ,चǷीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,‘SMC’,CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER आयकरअपीलसं./ITA No.68/CHD/2025 िनधाŊरणवषŊ / Assessment Year : 2021-22 D.D.Puri Foundation, Amar Ashram, Lower Mall, Patiala, Punjab. बनाम The ITO, Ward 3, Aayakar Bhawan, Patiala. ̾थायीलेखासं./PAN NO. AADTD4587C अपीलाथŎ/Appellant ŮȑथŎ/Respondent ( PHYSICAL HEARING ) िनधाŊįरतीकीओरसे/Assessee by : Sh. Parikshit Aggarwal,C.A. राजˢकीओरसे/ Revenue by : Sh.Vivek Vardhan,Addl. CIT.Sr. Dr. सुनवाईकीतारीख/Date of Hearing : 28-05-2025 उदघोषणाकीतारीख/Date of Pronouncement : 30-05-2025 आदेश/Order The present appeal has been preferred by the assessee against the order dated 12-06-2023 passed by the Ld. Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi[hereinafter referred to as ‘CIT(A)’], for the Assessment Year 2021-22. 2. The Assessee in this appeal is aggrieved from the dismissal of the appeal by the Ld. CIT(A) holding the same as barred by limitation. There is a delay of 499 days in filing the present appeal 68-Chd-2025 DD Puri Foundation, Patiala. 2 A separate application for condonation of delay has been filed. 3. At the outset, the ld. Counsel for the Assessee has submitted that the Assessing Officer ( C.P.C.) while processing the return u/s 143(1) of the Income Tax Act, made additions of Rs. 41,11,316/- on account of disallowance of expenses. Being aggrieved, the Assessee preferred the appeal before the Ld. CIT(A). However, there was no representation of the Assessee before the Ld. CIT(A). Ld. CIT(A) noted that the appeal was barred by limitation by 74 days. Ld. CIT(A) accordingly dismissed the appeal in limine. 4. I have heard the rival contentions and gone thought the record. Learned counsel for the Assessee has submitted that the impugned order u/s 143(1) was passed by the CPC without giving any opportunity to the Assessee to represent against the additions made. That the assessee did not have any knowledge of passing of the said order as the same was not served to the assessee through the physical mode. A copy of the impugned order was sent on email, which did not come to the notice of the Assessee. Learned counsel for the Assessee has further invited my attention to the appeal Form 35, wherein, in the column asking “ whether notices/communication may be sent on email, “ the Assessee has answered as “No”. Learned counsel for the Assessee has further invited my attention to 68-Chd-2025 DD Puri Foundation, Patiala. 3 the impugned order of Ld. CIT(A) to show that the notices were allegedly sent by the Ld. CIT(A) on email, which was against the mandate given in the appeal Form 35. Learned counsel for the Assessee has submitted that the alleged notices sent on email did not come to the notice of the Assessee resulting into the passing of the ex-parte order of Ld. CIT(A). Learned counsel has further submitted that even the Assessee did not receive the impugned order of Ld. CIT(A) as the same was also sent on email, which did not come to the notice of the Assessee, resulting into the delay in filing the present appeal. 5. After considering the rival submissions I am of the view that the delay in filing the appeal before this Tribunal as well as before CIT(A) was not intentional rather, was due to the circumstances as narrated above. I, therefore, condone the delay in filing the present appeal before this Tribunal. 6. Considering the facts and circumstances of the case in my view that the interest of justice will be well served, if an opportunity be given to the assessee to present his case before the Ld. CIT(A). The delay occurred in filing the appeal before the Ld. CIT(A) is, hereby, condoned. The Ld.CIT(A) will hear the appeal on merits. Needless to say that the Ld. CIT(A) will give proper and 68-Chd-2025 DD Puri Foundation, Patiala. 4 adequate opportunity to the assessee to present his case. Ld. CIT(A) will serve the notices both by electric mode as well through physical mode. The Assessee is also directed to take care of the notices sent by the Ld. CIT(A) and will promptly appear and file the necessary details and explanations, as may be required. Thereafter, the Ld. CIT(A) will decide the appeal in accordance with the law. 7. In the result, the appeal of the Assessee is treated as allowed for statistical purposes. Order pronounced on 30-05-2025 (SANJAY GARG) Judicial Member आदेशकीŮितिलिपअŤेिषत/ Copy of the order forwarded to : 1. अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent 3. आयकरआयुƅ/ CIT 4. िवभागीयŮितिनिध, आयकरअपीलीयआिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH 5. गाडŊफाईल/ Guard File आदेशानुसार/ By order, सहायकपंजीकार/ Assistant Registrar 68-Chd-2025 DD Puri Foundation, Patiala. 5 "