GURMEETSINGH BALBIRSINGH BHAMRA,NAGPUR V. ITO WARD 2(1), NAGPUR, NAGPUR

ITA 283/NAG/2025

AI Insights

The case involves multiple appeals by the assessee, Gurmeetsingh Balbirsingh Bhamra, against the orders of the Commissioner of Income Tax (Appeals)/NFAC, Delhi, for various assessment years. The appeals were consolidated due to identical issues and were heard together. The primary contention was the ex-parte nature of the orders passed by the lower authorities, which the assessee attributed to his inability to participate due to severe health issues caused by COVID-19. The Tribunal, considering the circumstances and the health impact of COVID-19, decided to condone the delay in filing the appeals and remand the cases for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669035 (ITAT-NAGPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURJIT KUMAR SAHA; LD.
• Assessee Lawyers: ALFIYA ROZIE; LD
• Keywords: Condonation of delay; Set aside

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI K.M. ROY, ACCOUNTANT MEMBER I.T.A.Nos. 283 to 287/NAG/2025 (A.Ys. 2013-14, 2013–14, 2014–15 & 2015–16, 2017–18) Gurmeetsingh Balbirsingh Bhamra, 119 Misal Layout, Bhim Chowk, Jaripatka, Nagpur. PAN : AIEPB 6640 D vs ITO, Ward–2(1), Nagpur. (Appellant) (Respondent) For Assessee : Ms. Alfiya Rozie, Ld. CA For Revenue : Shri Surjit Kumar Saha, Ld. Sr.DR Date of Hearing : 23.06.2025 Date of Pronouncement : 23.06.2025 ORDER PER BENCH: These appeals have been preferred by the assessee against the separate orders all dated 07/06/2024 impugned herein passed by the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [in short, “Ld.Commissioner”] u/sec. 250 of the Income Tax Act, 1961 (for short, “the Act”) for the Assessment Year (for short, “AY”) 2013–14, 2013–14, 2014–15 & 2015–16, 2017–18 respectively. 2 ITA.Nos .283–287/NAG/2025 2. All these appeals are having involved identical issues and ex–parte orders passed by the Ld. Commissioner, therefore, for the sake of convenience and brevity, the same were heard together and are being disposed of by this composite order, by taking into consideration ITA No. 283/NAG/2025 as a lead case. 3. Coming to ITA No. 283/NAG/2025, we observe that though, the assessee has filed adjournment application, however, considering that the order passed by the authorities below are ex-parte, the adjournment application is declined. 4. At the outset, it is observed that there is a delay of 244 days in filing of the instant appeal, on which the assessee has claimed that due to acute suffering from Covid/Coronavirus during the first and second waves, which deteriorated the health of the assessee significantly and still the assessee is unable to recover and suffering mentally and therefore taking regular treatment and, thus the delay has been occurred, which is requested to be condoned. 5. On the contrary, ld.DR refuted the claim of the assessee. 6. Having considered the reasons stated by the assessee for condonation of delay of 244 days along with the duly sworn affidavit and medical records shows the genuineness of the said claim made by assessee. Even otherwise, there is no evidence to controvert such above claim of the assessee. Thus, considering the peculiar facts and circumstances of the case, the delay of 244 days in filing of the instant appeal is condoned. 3 ITA.Nos .283–287/NAG/2025 7. Now, coming to the merits of the case, we observe that the orders passed by the authorities below are ex-parte. As we have mentioned above, that the assessee was suffering from Covid-19 during the first and second phase and even otherwise, the assessment proceedings were carried out during Covid-19 when the entire nation was on-hold and thereafter, the Ld. Commissioner also carried out appellate proceedings in April, June & August, 2022. Thus, considering the peculiar facts and circumstances in totality, as the issues involved remained to be adjudicated in its right perspective and proper manner, specifically in the absence of relevant submissions and documents, which the assessee has admittedly failed to file due to Covid-19 as mentioned above, we are inclined to set aside the impugned order and consequently, remanding the instant case to the file of ld.AO being an exception case, because the assessment proceedings were carried out during Covid-19 and the assessment order is also ex-parte. Thus, the appeal of the assessee is allowed for statistical purposes. 8. In view of our decision in ITA No. 283/NAG/2025 remaining appeals also liable to be allowed in the same terms. 9. In the result, all the appeals of the Assessee are allowed for statistical purposes. Order pronounced in the open Court on 23.06.2025. Sd/- Sd/- (K.M. ROY) (NARENDER KUMAR CHOUDHRY) Accountant Member Judicial Member 4 ITA.Nos .283–287/NAG/2025 vr/- Copy to 1. The appellant 2. The respondent 3. The CIT(A), Nagpur concerned. 4. D.R. ITAT, Nagpur Bench, Nagpur. 5. Guard File. By Order //True Copy // Sr. Private Secretary, ITAT, Nagpur Bench. "