GURMIT SINGH S/O SH. BALVIR SINGH,BARNALA V. INCOME TAX OFFICER, WARD -1, BARNALA

ITA 448/CHANDI/2025

AI Insights

The case involves an appeal by Gurmit Singh against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2018-19. The CIT(A) had dismissed the appeal on the grounds of non-prosecution, stating that the appeal was filed beyond the prescribed period and that the penalty order was effectively served when placed on ITBA by the Assessing Officer. The Assessee contested these points, arguing that the dismissal was in violation of natural justice and that the delay in filing the appeal should be condoned. The Tribunal found merit in the Assessee's arguments and remanded the case back to the CIT(A) for a decision on the merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779388 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 26-03-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARADHAN
• Assessee Lawyers: AMAN PATRI
• Keywords: Principle of natural justice

Judgement Text

"आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 448/CHD/2025 Ǔनधा[रण वष[ / Assessment Year : 2018-19 Gurmit Singh, H. No. 599, T Point, Ward No. 17, Opp. GE Cinema, Barnala, Punjab 148101 बनाम Vs. ITO, Ward 1, Barnala èथायी लेखा सं./PAN NO: GUMPS7154D अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent ( PHYSICAL HEARING ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Sh. Aman Patri, Advocate, राजèव कȧ ओर से/ Revenue by : Sh. Vivek Varadhan, Addl. CIT, Sr.DR सुनवाई कȧ तारȣख/Date of Hearing : 31.07.2025 उदघोषणा कȧ तारȣख/Date of Pronouncement : 13.10.2025 आदेश/Order Per Krinwant Sahay, AM: Appeal in this case has been filed by the Assessee against the order dated 19.06.2024 of CIT(A), National Faceless Appeal Centre (NFAC), Delhi for A.Y. 2018-19. 2. Grounds of appeal are as under: - 1. That the Worthy CIT(A) erred on facts and in law in dismissing the appeal of the appellant on the ground of same having been filed beyond the Printed from counselvise.com 448-Chd-2025 Gurmit Singh, Barnala 2 period prescribed under the Income Tax Act, 1961. 2. That the Worthy CIT(A) erred on facts and in law in holding that mere placement of penalty order on ITBA by Assessing Officer amounts to effective service of the said order & that limitation for filing appeal u/s 246A has to be determined with respect to the date on which the order has been serviced. 3. That the order passed by the Worthy CIT(A) is illegal & bad in law since it has been passed complete violation of principles of natural justice. 4. That the Worthy CIT(A) erred on facts and in law in observing that \"However appellant has inspite of being given multiple opportunities of hearing has not submitted any details with regard to the delay in filing of appeal\". 5. That the appellant reserves the right to amend/add any ground/grounds of appeal, in addition to aforesaid at the time of hearing or before hearing of the said appeal. 3. The Registry has pointed out that there is a delay of 207 days in filing of the appeal before the Tribunal. The Counsel of the Assessee has filed an application alongwith Affidavit on behalf of the Assessee, making prayer for condonation of delay. The affidavit of the Assessee is as under: Printed from counselvise.com 448-Chd-2025 Gurmit Singh, Barnala 3 Printed from counselvise.com 448-Chd-2025 Gurmit Singh, Barnala 4 Printed from counselvise.com 448-Chd-2025 Gurmit Singh, Barnala 5 3. We have considered the reasons given in the Application / Affidavit and keeping in view the facts and circumstances mentioned therein, we are inclined to condone the delay. 4. The ld. DR did not have any objection for condonation of delay. Accordingly, the delay in filing of the appeal is hereby condoned. 5. During proceedings before us, ld. Counsel for the Assessee pointed out that the Ld. CIT(A) has not decided the appeal on merit, rather he dismissed the appeal for non- prosecution and, therefore, Ld. Counsel requested for remanding it back to the file of the Ld. CIT(A) for deciding the appeal on merit. 6. Per contra, the ld. DR relied on the orders of the authorities below. 7. We have considered the request of the Ld. Counsel of the Assessee and we have also considered the ex.parte order passed by the Ld. CIT(A). We find that the Ld. CIT(A) has chosen to dismiss the appeal for non-prosecution without giving any findings on merit on the basis of material available Printed from counselvise.com 448-Chd-2025 Gurmit Singh, Barnala 6 on record. Therefore, we are of the considered view that in the fitness of things and keeping in view the natural justice to the Assessee, the matter should be remanded back to the CIT(A) for deciding the appeal on merit. 8. Accordingly, the case is remanded back to the file of the CIT(A) for adjudication afresh on merit, by considering the submissions and documents produced by the Assessee and the relevant material available on record. Needless to say, that the CIT(A) shall afford due, reasonable and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered accordingly. 9. In the result, Assessee’s appeal is allowed for Statistical Purposes. Order pronounced on 13.10.2025. Sd/- Sd/- ( RAJPAL YADAV ) ( KRINWANT SAHAY) Vice President Accountant Member “आर.क े.” Printed from counselvise.com 448-Chd-2025 Gurmit Singh, Barnala 7 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File सहायक पंजीकार/ Assistant Registrar Printed from counselvise.com "