GURMEET CHADHA,HARYANA V. ITO WARD 1(3) GURGAON, GURGAON

ITA 6243/DEL/2025

AI Insights

The case involves Gurmeet Chadha, the appellant, contesting an assessment order passed by the Income Tax Officer (ITO), Ward 1(3), Gurgaon, under sections 147 and 144B of the Income Tax Act, 1961, for the assessment year 2019-20. The appeal to the CIT(A) was initially dismissed due to a delay of 4 days, without consideration of the merits. The Tribunal found reasonable cause for the delays in both the Tribunal and CIT(A) filings and decided to remit the case back to the CIT(A) for a thorough examination of the merits.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828891 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Delhi
• Assessment Year: misc
• Appeal Filed On: 03-10-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR ARORA
• Assessee Lawyers: I. P. BANSAL
• Keywords: Opportunity of being heard; Reasonable cause
• Section: 147; 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SMT. RENU JAUHRI, HON’BLE ACCOUNTANT MEMBER ITA No. 6243/Del/2025 Asstt. Year : 2019-20 GURMEET CHADHA, VS. ITO, WARD 1(3), Gurgaon J-1312 A, Palam Vihar, HSIIDC BUILDING, Gurgaon – 122017 4TH FLOOR, UDYOG VIHAR, Haryana PHASE-V, GURUGRAM, (PAN: BLCPS5171A) HARYANA, GURGAON (Appellant) (Respondent) Appellant by : Sh. I.P. Bansal, Adv. Respondent by : Sh. Ajay Kumar Arora, Sr. DR Date of Hearing 08.01.2026 Date of Pronouncement 14.01.2026 ORDER This appeal by the assessee is emanating from the order of the NFAC, Delhi in appeal No. NFAC/2018-19/10409285 dated 23.5.2025. Assessment was framed by the AO u/s. 147 read with section 144B of the Income Tax Act, 1961 dated 12.03.2024 relating to assessment year 2019-20. 2. It is noted that there is delay of 64 days in filing the appeal before the Tribunal and for this the assessee has filed the petition for condonation. After hearing both the sides and perusing the records, we are of the view that reasonable cause has been attributed to the assessee for filing the belated appeal before the Tribunal, hence, in the interest of justice, we condone the delay in dispute in filing the appeal before the Tribunal and proceed further. Printed from counselvise.com 2 | P a g e 3. After hearing rival contentions and perusing the records, we find that AO has passed the exparte order u/s. 144 of the Act and also Ld. CIT(A) has dismissed the appeal on account delay of only 4 days in filing the appeal before him and even not dealt with the merits of the case. Hence, in the interest of justice, we condone the delay of 04 days in filing the appeal before the Ld. CIT(A) and remit back the issues in dispute to the file of the CIT(A) for fresh adjudication, after giving adequate opportunity of being heard to the assessee by passing a speaking order, for which ld. DR has no objection. However, Assessee is directed to cooperate with the Ld. CIT(A) during the proceedings in order to enable the CIT(A) to pass the order, in accordance with law. 4. In the result, the Assessee’s appeal is allowed for statistical purposes. Order pronounced in the Open Court on 14.01.2026. Sd/- Sd/- (RENU JAUHRI) (MAHAVIR SINGH) ACCOUNTANT MEMBER VICE PRESIDENT Date: 14.01.2026 SRBhatnaggar Copy forwarded to: - 1. Appellant 2. Respondent 3. DIT 4. CIT (A) 5. DR, ITAT TRUE COPY By Order, Assistant Registrar, ITAT, Delhi Bench Printed from counselvise.com "