GAGAN ARORA,DELHI V. ITO WARD 45(1), NEW DELHI

ITA 681/DEL/2024

AI Insights

This case involves an appeal by Gagan Arora against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, which dismissed his appeal due to a delay of 81 days in filing. The original penalty imposed on Gagan Arora was Rs. 79,93,699 under section 271AAC(1) of the Income Tax Act, 1961 for the Assessment Year 2017-18. The Assessee contended that the delay was due to non-communication and oversight by his counsel, without any malafide intention. The Tribunal found that the CIT(A) should have adopted a liberal approach in condoning the delay and thus remanded the case for a fresh decision on its merits.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 34562 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 10-10-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 15-02-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NARPAT SINGH
• Assessee Lawyers: ADOPTING LIBERAL
• Keywords: Condonation of delay

Judgement Text

"Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRIPRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.681/Del/2024, A.Y.2017-18) Gagan Arora, AD-34, 1St Floor, Tagore Garden, New Delhi PAN : AFJPA5678Q Vs. Income Tax Officer, Ward 45(1), New Delhi (Appellant) (Respondent) Appellant by None Respondent by Shri Narpat Singh, Sr. DR Date of Hearing 10/10/2024 Date of Pronouncement 17/10/2024 ORDER PER YOGESH KUMAR U.S., JM: This appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) [“Ld. CIT(A)”, for short], dated 22/12/2023for the Assessment Year 2017-18. 2. Brief facts of the case are that an order under section 271AAC(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) has been passed on 01/08/2023 by imposing penalty of Rs. 79,93,699/-. As against the order of penalty, the Assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 22/12/2023 dismissed the appeal on the ground of delay in latches of 81 days in filing the appeal. As against the ITA No.681/Del/2024 Gagan Arora Page 2 of 3 order of the Ld. CIT(A) dated 22.12.2023, the Assessee preferred the present appeal on the grounds mentioned above. 3. None appeared for the Assessee, notices sent by the registry were duly served on the Assessee, thus considering the above facts and circumstances, we deem it fit to decide the present appeal on hearing the ld. DR after verifying the material available on record. 4. Heard the Ld. DR and verified the material available on record. Ld. CIT(A) while dismissing the appeal filed by the Assessee, observed that the Assessee has not explained the sufficient cause for condonation of delay of 81 days. The Assessee contended before the Ld. CIT(A) that the delay in filing of appeal due to “non-communication and oversight on the part of the appellant counsel”. The appeal could not be filed on time and further contended the Assessee had no malafide intention in not filing the appeal on time, thus, sought for condoning the delay. 5. In our considered opinion, the Ld. CIT(A) should have condoned the delay of 81 days for the reasons stated by the Assessee by adopting liberal approach while condoning the delay and should have decided the appeal on its merit. Therefore, we condoned delay of 81 days in filing the appeal before the Ld. CIT(A) and remand the matter to the file of Ld. CIT(A) to decide the appeal afresh on its merit in accordance with the law after hearing the Assessee. ITA No.681/Del/2024 Gagan Arora Page 3 of 3 6. In the result, the appeal of the Assessee is partly allowed for statistical purposes. Order pronounced in open Court on 17th October, 2024 Sd/- Sd/- (PRADIP KUMAR KEDIA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 17/10/2024 Binita/R.N, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "