HORRAWAL KISAN SEWA SAHKARI SAMITI,DEHRADUN V. ITO, DEHRADUN

ITA 204/DDN/2024

AI Insights

The case involves the Horrawal Kisan Sewa Sahkari Samiti Limited, which appealed against the orders of the Income Tax Officer and the Commissioner of Income Tax (Appeals). The primary contention was the ex-parte nature of the orders and the alleged violation of the principles of natural justice, as the assessee claimed not to have received the communication properly due to it being marked as spam and changes in staff. The Tribunal, referencing the Supreme Court's decision in Collector, Land & Acquisition vs. Mst. Katiji & Others, emphasized the importance of substantial justice over procedural lapses and thus condoned the delay in filing the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 714346 (ITAT-DEHRADUN)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2017-2018
• Other Referred Cases: Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A. S. RANA
• Assessee Lawyers: SUHIL KUMAR
• Keywords: Principle of natural justice
• Section: 144

Judgement Text

" 1 ITA No. 204/DDN/2024 Horrawal Kisan Sewa Sahkari Samiti IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “DEHRADUN”/ NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 204/DDN/2024 (A.Y 2017-18) Horrawal Kisan Sewa Sahkari Samiti Limited, Horawala FSS Harawala, Post Horrawal, Dehradun 248001, Uttarakhand PAN: AAGFH4362L Vs. Income Tax Officer Ward-1(1)(3) Dehradun Uttarakhand Appellant Respondent Assessee by Sh. Suhil Kumar, Adv Revenue by Sh. A. S. Rana, Sr. DR Date of Hearing 05/08/2025 Date of Pronouncement 08/08/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 23/04/2024 for the Assessment Year 2017-18. 2. There is a delay of 149 days in filing the present Appeal. The Assessee filed an application for condoning the delay contending that the order impugned has reached on spam mail and the staff of the Assessee got changed, therefore, the Assessee could not filed the Appeal on time. Thus, sought for condoning the delay in filing the present Appeal. Printed from counselvise.com 2 ITA No. 204/DDN/2024 Horrawal Kisan Sewa Sahkari Samiti 3. Per contra, the Ld. Department's Representative submitted that, there is no sufficient cause to condone the inordinate delay, thus sought for dismissal of the present Appeal on delay in latches. 4. We have heard both the parties and perused the material available on record on the issue of delay in filing the present Appeal. It is the case of the Assessee that the order impugned has reached on the spam mail and the staff of the Assessee got changed, therefore, the Assessee could not filed the Appeal on time. 5. The Hon'ble Supreme Court time and again clarified that the delay in filing the Appeal with sufficient cause should be looked into in a liberal way and shall condone the delay. In the landmark decision in Collector, Land & Acquisition vs. Mst. Katiji& Others (1987) 167 ITR 471 (SC), the Hon'ble Supreme Court settled the law that the delay when supported by justifiable reasons, must make way for the cause of substantial justice. Considering the above facts and circumstances, we condone the delay of 149 days in filing the present Appeal. 6. An assessment order came to be passed on 18/11/2019 u/s 144 of the Income Tax Act, 1961 ('Act' for short) by making certain additions. The Assessee preferred an Appeal before the Ld. CIT(A) which has been dismissed on 23/04/2024 vide order impugned. As against the order of Printed from counselvise.com 3 ITA No. 204/DDN/2024 Horrawal Kisan Sewa Sahkari Samiti the Ld. CIT(A) dated 23/04/2024, the Assessee preferred the present Appeal. 7. The Ld. Counsel for the Assessee submitted that both the order of the A.O. as well as Ld. CIT(A) are ex-parte and the Ld. CIT(A) has not decided on the grounds of the Appeal of the Assessee and the order impugned came to be passed in violation of principals of natural justice. Thus, sought for allowing the Appeal. 8. Per contra, the Ld. Department's Representative submitted that the Assessee is a chronic defaulter who has not appeared before the Lower Authorities, therefore, both the A.O. as well as the Ld. CIT(A) have passed the respective orders in accordance with law which requires no interference, thus by relying on the orders of the Lower Authorities sought for dismissal of the Appeal. 9. We have heard both the parties and perused the material available on record. Both the order of the A.O. as well as order of the Ld. CIT(A) are ex-parte, wherein the Assessee has not participated in any of the proceedings. Even the Ld. CIT(A) has not decided all the grounds of Appeal on its merits. In view of the above, in the interest of justice, we deem it fit to restore the issue to the file of the A.O. for de-novo assessment. Needless to say, the A.O. shall provide opportunity of being Printed from counselvise.com 4 ITA No. 204/DDN/2024 Horrawal Kisan Sewa Sahkari Samiti heard to the Assessee before passing the assessment orderin accordance with law. The Assessee is also directed to participate in assessment proceedings without fail. 10. In the result, the Appeal of the Appellant is partly allowed for statistical purpose. Order pronounced in the open court on 08th August, 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 08 .08.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTR ITAT, NEW DELHI Printed from counselvise.com 5 ITA No. 204/DDN/2024 Horrawal Kisan Sewa Sahkari Samiti Printed from counselvise.com "