INDRESH ARYA,GAUTAMBUDH NAGAR V. ASSESSMENT UNIT, INCOME TAX DEPARTMENT , NEAC

ITA 799/DEL/2025

AI Insights

The case involves Indresh Arya, the appellant, contesting an assessment order for the year 2015-16 passed under sections 147, 144, and 144B of the Income Tax Act, 1961. The initial appeal to the CIT(A) was dismissed due to a delay of 182 days, which the CIT(A) did not condone. The appellant argued that the delay was caused by the negligence of his counsel, who failed to file the appeal on time. The ITAT, after hearing the arguments and reviewing the circumstances, decided to remand the case back to the CIT(A) for a substantive decision on the merits, having found sufficient cause for the delays in filing the appeals.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315599 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH
• Assessee Lawyers: MONIKA GHAI
• Keywords: Opportunity of being heard
• Section: 147; 144

Judgement Text

"ITA No.799/Del/2025 Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.799/Del/2025 [Assessment Year : 2015-16] Indresh Arya, Mahawar Bambawsar, Greater Noida, Gautam Budh Nagar-203207. PAN–AECPI3902D vs Assessment Unit, Income Tax Department, Delhi APPELLANT RESPONDENT Appellant by Ms. Monika Ghai, Adv. (Through VC) Respondent by Shri Om Prakash, Sr.DR Date of Hearing 14.05.2025 Date of Pronouncement 14.05.2025 ORDER PER MANISH AGARWAL, AM : The captioned appeal has been filed by the assessee seeking to assail the First Appellate order dated 01.10.2024 of Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld.CIT(A)”] in Appeal No.NFAC/2014-15/10297154 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the assessment order dated 24.03.2023 passed u/s 147 r.w.s. 144 r.w.s. 144B of the Act pertaining to assessment year 2015-16. 2. The present appeal is field with a delay of 43 days. Further from the perusal of the order of Ld.CIT(A), it is seen that the appeal was filed delayed by 182 days before the Ld.CIT(A) who has not condoned the delay and dismissed the appeal without dwelling upon the issues on merits. The Ld.CIT(A) further observed that Column No.14 of Form 35, the appellant has not admitted that the appeal is filed delayed. However, the date of service of demand notice of the impugned order was 24.03.2023 whereas the assessee filed the appeal on 22.10.2023. 3. In the petition filed by assessee for condonation of delay, it is stated that assessee appointed one counsel to represent his case before the Assessing ITA No.799/Del/2025 Page | 2 Officer however, no compliance was made before the AO and assessment order was passed ex-parte. Thereafter, the Counsel assured the assessee that he will take due care in appellate proceedings but had filed appeal belatedly. When assessee was unable to contact him, he requested another counsel to look into the matter, who after visiting the e-filing portal informed the assessee that Ld.CIT(A) has dismissed the appeal on account of delay. Due to these facts, appeal before Ld.CIT(A) as well as before the ITAT was filed late. Since the circumstances were beyond the control of assessee, he prayed for condonation of delay. 4. On the other hand, Ld. Sr.DR supported the orders of lower authorities. 5. We have heard the rival contentions and perused the material available on record. After considering the condonation petition filed by the assessee, we find sufficient cause for delay in filing the appeal before the Ld.CIT(A) and before the Tribunal. Accordingly, we condone the delay. Since the Ld.CIT(A) has not decided the appeal of the assessee on merits, therefore, the matter is remanded back to the file of the Ld.CIT(A) with a direction to decide the appeal of the assessee on merits after providing a reasonable opportunity of being heard to the assessee. With these directions, appeal of the assessee is allowed for statistical purposes. 6. In the result, the captioned appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 14.05.2025. Sd/- Sd/- (MAHAVIR SINGH) VICE PRESIDENT Date:- 21.05.2025 *Amit Kumar, Sr.P.S* (MANISH AGARWAL) ACCOUNTANT MEMBER Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR, ITAT, NEW DELHI "