DEEPAK BALHA,GURGAON V. ITO WARD-1(4), GURGAON

ITA 2337/DEL/2025

AI Insights

The case involves three appeals filed by the assessee, Deepak Balha, against the orders of the CIT(A)-NFAC, Delhi for the assessment years 2012-13, 2013-14, and 2015-16. The appeals were initially dismissed ex parte by the CIT(A) due to non-prosecution, as the assessee was not informed about the hearings and failed to furnish necessary documents. The assessee's counsel explained that the delay in filing the appeals was due to the assessee's severe lower spine pain, supported by a medical certificate. The ITAT, after hearing the submissions and reviewing the medical certificate, condoned the delay and restored the appeals to the CIT(A) for a fresh decision, emphasizing the need for justice and fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 776593 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2025
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 09-04-2025
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR ARORA
• Assessee Lawyers: AMOL SINHA
• Keywords: Condonation of delay; Opportunity of being heard

Judgement Text

"ITANos.2336 to 2338/Del/2025 DEEPAK BALHA 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos. 2336 to 2338/Del/2025 िनधा रणवष /Assessment Years: 2012-13, 2013-14 & 2015-16 DEEPAK BALHA H.No.629, Sector-21, Gurgaon, Haryana. PAN No.AEFPB9540K बनाम Vs. ITO, Ward-1(4), Gurgaon, Haryana. अपीलाथ\u0014 Appellant \u0016\u0017यथ\u0014/Respondent Assessee by Shri Amol Sinha, Adv. Revenue by Shri Ajay Kumar Arora, Sr. DR सुनवाईक\bतारीख/ Date of hearing: 15.09.2025 उ\u000eोषणाक\bतारीख/Pronouncement on 17.09.2025 आदेश /O R D E R PER C.N. PRASAD, J.M. These three appeals are filed by the Assessee against different orders of the Ld. CIT(A)-NFAC, Delhi for the assessment years 2012-13, 2013-14 & 2015-16. 2. Ld. Counsel for the assessee, at the outset, submits that the appeals are filed with a delay of 30 days. Ld. Counsel referring to application seeking condonation of delay in filing the appeals Printed from counselvise.com ITANos.2336 to 2338/Del/2025 DEEPAK BALHA 2 submitted that the delay in filing the present appeal has been caused due to the fact that the assessee herein had a severe pain in lower spine which obstructed in movements and he was advised 10 days bed rest due to which he could not proceed with the filing of the appeal in time. Ld. Counsel submitted that the medical certificate of the Doctor dated 09.03.2025 is also attached along with the application seeking condonation of delay. 3. Heard rival submissions. On hearing the Ld. Counsel for the assessee and going through the petition for condonation of delay along with the Doctor certificate enclosed the delay in filing of 30 days has been explained by the assessee and therefore the same is condoned. Coming to the merits of the additions Ld. Counsel for the assessee submitted that the Ld. CIT(A) dismissed the appeals of the assessee ex parte for non prosecution by the assessee. Ld. Counsel submitted that the Authorized Representative (AR) of the assessee did not inform the assessee about the hearings and the assessee could not furnish necessary documents required by the Ld. CIT(Appeals). 4. Heard rival submissions, perused the order of the Ld. CIT(Appeals). On perusal of the Ld. CIT(A) it is observed that basically all these appeals were dismissed for want of Printed from counselvise.com ITANos.2336 to 2338/Del/2025 DEEPAK BALHA 3 prosecution. In the interest of justice, these appeals are restored to the file of the Ld. CIT(A) to decide afresh in accordance with law after providing adequate opportunity of being heard to the assessee. The assessee is at liberty to file delay in condonation of petition before Ld. CIT(Appeals) explaining the delay and the Ld. CIT(A) shall consider the delay condonation petition in accordance with law and decide after providing adequate opportunity to the assessee. 5. In the result, appeals of the assessee are allowed for statistical purpose. Order pronounced in the open court on 17.09.2025 Sd/- Sd/- (M BALAGANESH) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 17.09.2025 *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 Printed from counselvise.com "