DHIRENDRA DIXIT,KANPUR V. INCOME TAX OFFICER, WARD-1(2)(5), KANPUR

ITA 428/LKW/2025

AI Insights

The case involves Dhirendra Dixit, the appellant, who filed an appeal against the order of the CIT(A) which had dismissed his earlier appeal on the grounds of limitation. The original assessment by the Income Tax Officer (ITO) for the assessment year 2012-13 had significantly increased Dixit's declared income from Rs.3,71,998 to Rs.23,45,157 under sections 147/144 of the Income Tax Act. The CIT(A) dismissed Dixit's appeal due to the delay in filing, which was later contested in the ITAT. The ITAT found that the CIT(A) had not provided a reasonable opportunity to explain the delay and thus set aside the issue for re-evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779342 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 17-06-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMIT KUMAR
• Keywords: Condonation of delay; Set aside

Judgement Text

"I.T.A. No.428/Lkw/2025 Assessment Year:2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.428/Lkw/2025 Assessment year:2012-13 Dhirendra Dixit 122/437, Shastri Nagar, Kanpur. PAN:ABMPD1362K Vs. Income Tax Officer, Ward-1(2)(5), Kanpur. (Appellant) (Respondent) O R D E R (A) This appeal vide I.T.A. No.428/Lkw/2025 has been filed by the assessee for assessment year 2012-13 against impugned appellate order dated 26/03/2025 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1075052648(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal pleading that the delay was unintentional and beyond the control of the assessee and has Appellant by None Respondent by Shri Amit Kumar, D.R. Printed from counselvise.com I.T.A. No.428/Lkw/2025 Assessment Year:2012-13 2 requested to admit the appeal for hearing. The learned Sr. Departmental Representative for Revenue did not express any objection to assessee’s application for condonation of delay in filing of the appeal. In view of the foregoing, and in specific facts and circumstances of the present appeal before us, the delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) The facts of the case, in brief, are that the assessee is an individual, filed his return of income declaring total income of Rs.3,71,998/-. The Assessing Officer passed assessment order u/s 147/144 of the Act on 12/12/2019 and determined the total income of the assessee at Rs.23,45,157/-. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide order dated 26/03/2025, the assessee’s appeal was dismissed by the learned CIT(A) on limitation ground. Being aggrieved further, the assessee has filed the present appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A). (D) None was present on behalf of assessee. In absence of any representation from assessee’s side, learned Departmental Representative was heard and materials on record were perused. It is evident from record that learned CIT(A) has dismissed assessee’s appeal on limitation ground without giving reasonable opportunity to the assessee to explain the reason for delay in filing of appeal. In this case the Assessing Officer has also passed ex-parte assessment order qua the assessee. In view of the foregoing, the issue in dispute regarding addition made in the assessment order is set aside to the file of the CIT(A) with the direction to provide reasonable opportunity to explain the delay in filing appeal before him. If learned CIT(A) decides to condone the delay, then he is further directed to pass de novo order, which should be a speaking order on merits, on various Printed from counselvise.com I.T.A. No.428/Lkw/2025 Assessment Year:2012-13 3 grounds of appeal in the assessee’s appeal filed in the office of the learned CIT(A). (E) In the result, the appeal of the assessee is partly allowed for statistical purposes. (Order pronounced in the open court on 14/10/2025) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated:14/10/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Lucknow Printed from counselvise.com "