DHARMVIR SINGH,MAINPURI V. INCOME TAX OFFICER, WARD 2(4)(5), MAINPURI

ITA 183/AGR/2025

AI Insights

The case involves an appeal by Dharamvir Singh against the order of the Income Tax Officer, Ward-2(4)(5), Mainpuri, Uttar Pradesh, concerning the assessment year 2018-19. The appeal was initially dismissed by the Learned Joint Commissioner of Income Tax (Appeals) due to a significant delay of 1815 days in filing the appeal. The Tribunal found the reasons provided by the assessee for the delay to be sufficient and thus restored the appeal to the file of the Learned Joint Commissioner with directions to condone the delay and adjudicate the case on its merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774969 (ITAT-AGRA)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Appeal Filed On: 02-04-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: AVADHESH KUMAR

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘SMC’ AGRA (Through Physical/Virtual Hearing) BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 183/AGR/2025 (Assessment Year: 2018-19) Dharamvir Singh, Village Nagla Buncha, Tikonia Chowk, Gangsi Gangsi B.O, Mainpuri, Uttar Pradesh-205119 Vs. Income Tax Officer, Ward-2(4)(5), Aayakar Bhawan, Civil Lines, Mainpuri, Uttar Pradesh-205001 (Appellant) (Respondent) PAN: FQOPS4696M Assessee by : Shri Avadhesh Kumar, CA Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 18/08/2025 Date of pronouncement 03/09/2025 O R D E R 1. The appeal in ITA No.183/AGR/2025 for AY 2018-19, arises out of the ld. Addl./Joint Commissioner of Income Tax (Appeals)-2, Ahmedabad [hereinafter referred to as ‘ld. CIT(A)’, in short] in Appeal No. ADDL/JCIT(A)-2 Ahmedabad/10007/2017-18 dated 26.02.2025 against the order of assessment passed u/s 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Printed from counselvise.com 2 ITA No.183/AGR/2025 Act’) dated 23.10.2019 by the Assessing Officer, CPC, Bangalore, (hereinafter referred to as ‘ld. AO’). 2. The only effective issue to be decided in this appeal is as to whether the Learned Joint Commissioner of Income Tax (Appeals) was justified in disposing of the appeal of the assessee as not maintainable by not condoning the delay in filing of appeal in the facts and circumstances of the instant case. 3. I have heard the rival submissions and perused the materials available on record. I find that the Learned Joint Commissioner of Income Tax (Appeals) had dismissed the appeal of the assessee as not maintainable by not condoning the delay in filing of appeal by the assessee by 1815 days. The assessee had adduced detailed reasoning for the delay which is also reproduced in the order of the Learned Joint Commissioner of Income Tax (Appeals). On going through the said reasons, I am inclined that assessee was prevented from sufficient cause by not filing the appeal in time. Hence in the interest of justice and fair play, I deem it fit and appropriate to restore this appeal to the file of Learned Joint Commissioner of Income Tax (Appeals) with a direction to condone the delay of 1815 days and admit the appeal of the assessee for adjudication and adjudicate the entire grounds on merits afresh. The assessee is at liberty to furnish fresh evidences, if any, in support of his contentions. The assessee is also directed to cooperate with the Learned Joint Commissioner of Printed from counselvise.com 3 ITA No.183/AGR/2025 Income Tax (Appeals) for expeditious disposal of the appeal by not taking unwarranted adjournments except due to exceptional or bona fide circumstances. With these observations, the grounds raised by the assessee are allowed for statistical purposes. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 03/09/2025. Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER Dated: 03/09/2025 f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ/A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Printed from counselvise.com "