DEEPAK KUMAR GUPTA,MUZAFFARNAGAR V. ITO, WARD- 3(1)(2), MUZAFFARNAGAR

ITA 3571/DEL/2024

AI Insights

The case involves an appeal by Deepak Kumar Gupta against the order of the CIT(A) NFAC, Delhi, which dismissed his appeal due to an incorrect entry of the assessment year on the payment challan. The original assessment was made under Section 143(3) r.w.s 263 r.w.s 144B of the Income Tax Act, 1961 for the Assessment Year 2015-16. The tribunal found that the CIT(A) had not properly considered the assessee's response to the deficiency letter regarding the clerical error and thus quashed the CIT(A)'s order, remanding the case for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 34425 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY KUMAR
• Assessee Lawyers: ROHIT AGGARWAL
• Section: 143(3)

Judgement Text

"P a g e | 1 ITA No.3571/Del//2024 Deepak Kumar Gupta (AY: 2015-16) IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER ITA No.3571/Del/2024 (A.Y. 2015-16) Deepak Kumar Gupta 163/9, Sandeep Cinema Compound, South Civil Lines, Uttar Pradesh- 251001 Vs. ITO, Ward-3(1)(2) Ayakar Bhawan, Meerut Road, Muzaffarnagar Uttar Pradesh 251001 \u0001थायी लेखा सं./जीआइआर सं./PAN/GIR No.: ACSPG3630N Appellant .. Respondent Appellant by : Sh. Rohit Aggarwal, CA Respondent by : Sh. Sanjay Kumar, Sr. DR Date of Hearing 25.02.2025 Date of Pronouncement 07.03.2025 O R D E R PER MADHUMITA ROY: (JM): The instant appeal filed by the assessee is directed against the order passed by the Ld. CIT(A) NFAC, Delhi dated 21.07.2023, arising out of the Assessment Order passed by the NFAC, Delhi dated 30.03.2022 under Section 143(3) r.w.s 263 r.w.s 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year 2015- 16. P a g e | 2 ITA No.3571/Del//2024 Deepak Kumar Gupta (AY: 2015-16) 2. This appeal is barred by limitation for 322 days, in support of which an application along with affidavit affirmed on 06.08.2024 has duly been submitted. The explanation rendered by the assessee, as it appears from the same, seems to be genuine and hence, the delay is condoned. 3. The assessee challenges the order dated 15.06.2023 passed by National Faceless Appeal Centre whereby and whereunder the appeal preferred by the appellant stood dismissed as the challan for fees paid not been furnished. 4. At the time of hearing of the instant appeal, the Ld. Counsel appearing for the assessee submitted before us that being aggrieved by the order dated 30.03.2022 passed by the AO under Section 143(3) r.w.s 263 of the Act, appeal was preferred by the assessee before the Ld. CIT(A), NFAC on 29.04.2022. However, while depositing the appeal fees challan of Rs.1000/- inadvertently it was noted therein for Assessment Year 2021-22 instead of Assessment Year 2015-16. The deficiency letter, therefore, was issued by the CIT(A) on 15.06.2023 which was duly been responded by the assessee, copy whereof has also been furnished before us. However, the Ld. CIT(A) did not consider the same and holding the appellant not responded to the deficiency letter and /or failed to remove the deficiency in the appeal, rejected the appeal so preferred by the appellant holding it not maintainable. 5. I have perused the submissions made by the assessee before the First Appellate Authority in response to such deficiency letter dated 15.06.2023 passed by the Ld. CIT(A) which ought to have been considered by the Ld. CIT(A) in its proper perspective. In that view of the P a g e | 3 ITA No.3571/Del//2024 Deepak Kumar Gupta (AY: 2015-16) matter, the plea taken by the assessee seems to genuine. Thus, the order impugned is quashed. Further the assessee in my considered opinion be given a chance to be heard on merit by the Ld. CIT(A) in support of his case effectively. 6. Thus, the appeal is disposed of by sending the issue to the file of the Ld. CIT(A) with a direction upon him to grant an opportunity of being heard to the assessee and to consider the evidences on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. It is also made clear that in the event the assessee does not cooperate with the Ld. CIT(A), the said authority would be at liberty to dispose of the issue strictly in accordance with law. 4. The appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 07.03.2025 Sd/- (Madhumita Roy ) JUDICIAL MEMBER Dated 07.03.2025 PS: Rohit P a g e | 4 ITA No.3571/Del//2024 Deepak Kumar Gupta (AY: 2015-16) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI "