DHARAMPAL SINGH,NOIDA V. ITO,WARD-5(1)(3), NOIDA

ITA 4940/DEL/2024

AI Insights

The case involves Dharampal Singh, the appellant, who filed an appeal against the order of the National Faceless Appeal Centre (NFAC), Delhi, concerning the assessment year 2018-19. The appeal was initially dismissed by the CIT(A) due to a delay of 193 days in filing. The appellant contended that the delay was caused by an error from his counsel in noting the date of service of the order and his prolonged illness, supported by a medical certificate. The Tribunal, after considering the circumstances and the affidavit provided by the appellant, decided to condone the delay and remand the case back to the CIT(A) for a decision on the merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312713 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Keywords: Opportunity of being heard; Reasonable cause
• Section: 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’’ : NEW DELHI) BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No. 4940/Del/2024 Asstt. Year : 2018-19 Dharampal Singh, vs. ITO, WARD-5(1)(3), Vill. Salarpur Khadar, Near Nala Road, Ayakar Bhawan, Opp. Metro Station, A-2D, Sector-24, Noida Sector-81, Shamshan Ghat, Salarpur, Baraula, Noida-201304 (PAN: CSDPS2371H) (Appellant) (Respondent) Appellant by : None Respondent by : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 29.04.2025 Date of Pronouncement 29.04.2025 ORDER PER SHAMIM YAHYA, AM: The Assessee has filed the instant Appeal against the Order of the NFAC, Delhi dated 29.08.2024, relating to assessment year 2018-19. 2. None appeared on behalf of the assessee, despite issue of notice of hearing, hence, we are proceeding exparte qua the assessee, after hearing the Ld. DR. 3. At the outset, it is noticed that in this case the Assessing Officer has passed the exparte assessment order u/s. 144 of the Act and in appeal Ld. CIT(A) 2 | P a g e dismissed the appeal of the assessee on account of delay of 193 days. Hence, it was the contention of the assessee that delay in filing the appeal before the Ld. CIT(A) may be condoned. 4. We have heard the Ld. DR and perused the records. We find considerable cogency in the contention of the assessee that exparte assessment order has been passed by the AO and Ld. CIT(A) dismissed the appeal on account of delay in filing before him. We note that vide ground nos. 2 and 3, it was the contention of the assessee that delay in filing the appeal before the Ld. CIT(A) was occurred due to mistake of the Counsel of the assessee while noting down the incorrect date of service of order dated 17.3.2023, whereas the factual date of service was 18.10.2023 and omitting to upload the same and also on account of long sickness of the assessee from 23.2.2023 to 18.10.2023 which is duly supported by the medical certificate, copy of which is placed on record. The aforesaid contentions were supported by an Affidavit of the assessee dated 24.1.2024, placed on record. Upon careful consideration and in view of the aforesaid factual matrix, in our view, the reasonable cause has been attributed to the assessee in filing the belated appeal before the Ld. CIT(A), hence, we condone the delay in dispute before the Ld. CIT(A) and remitted back the issues to the file of the ld. CIT(A)/NFAC with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee, by passing a speaking order on merits of the case. We hold and direct accordingly. 3 | P a g e 5. In the result, the Assessee’s appeal is allowed for statistical purposes. Order pronounced on 29.04.2025 upon conclusion of hearing. Sd/- Sd/- (SUDHIR PAREEK) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER SRBhatnagar Copy forwarded to: - 1. Appellant 2. Respondent 3. DIT 4. CIT (A) 5. DR, ITAT Assistant Registrar, ITAT, Delhi Benches "