IRFAN AHMED,DEHRADUN V. INCOME TAX OFFICER, DEHRADUN

ITA 217/DDN/2024

AI Insights

The case involves Irfan Ahmed, an elderly and illiterate individual running a roadside business, who faced an assessment order under section 144 of the Income-tax Act, 1961, resulting in a significant addition due to cash deposits. The assessee, unaware of the assessment order initially as it was sent to the email of a person who assisted him in filing his tax returns, later engaged a new Chartered Accountant and filed an appeal before the CIT(A). However, the CIT(A) dismissed the appeal due to the delay in filing, without condoning it. The Tribunal found merit in the assessee's reasons for the delay and decided to restore the appeal to the CIT(A) for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 46839 (ITAT-DEHRADUN)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A. S. RANA
• Keywords: Condonation of delay; Opportunity of being heard
• Section: 144

Judgement Text

"Page | 1 THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH “SMC”, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 217/DDN/2024 (Assessment Year: 2017-18) Irfan Ahmed, 35/224, Mulsim Colony, Dehradun Vs. ITO, Ward-1(1)(3), Dehradun (Appellant) (Respondent) PAN: BXGPA9671P Assessee by : None Revenue by: Shri A. S. Rana, Sr. DR Date of Hearing 19/03/2025 Date of pronouncement 09/04/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 217/DDN /2024 for AY 2017-18, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] in appeal No. ITBA/NFAC/S/250/2024- 25/1066468688(1) dated 08.07.2024 against the order of assessment passed u/s 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 15.11.2019 by the Assessing Officer, ITO, Ward-1(1)(3), Dehradun (hereinafter referred to as ‘ld. AO’). 2. None appeared on behalf of the assessee despite issuance of notice. Hence, we proceed to dispose of this appeal by hearing the ld DR based on the materials available on record. ITA No. 217/DDN/2024 Irfan Ahmed Page | 2 3. The only effective issue to be decided in this appeal is as to whether the ld CIT(A) was justified in confirming the addition made on account of cash deposits in the facts and circumstances of the instant case. 4. We find that there was delay in filing the appeal by the assessee before the ld CIT(A). The ld CIT(A) does not even state the number of days of delay before him. The assessee had submitted that he is an old illiterate and senior citizen carrying on road side business of agricultural produces of vegetables and fruits. He used to file income tax return through a person who visits the road side business. The assessee neither has a shop to do his business and nor has any computer or email. The person through whom the ITR was filed, his email ID was mentioned in the ITR. Hence, the assessment order went to the email ID of the said person. Thereafter, the assessee came to know that an assessment order has been passed making a huge addition on account of cash deposits. Thereafter, he engaged a new professional Chartered Accountant Mr. Agarwal and filed an appeal before the ld CIT(A). It was submitted that the ld CIT(A) never asked any question regarding condonation of delay even though the same was adopted along with memorandum of appeal before the ld CIT(A). 5. We find that the ld CIT(A) had dismissed the appeal by not condoning the delay. In the interest of substantial justice, considering the reasons adduced by the assessee, we are inclined to restore this appeal to the file of the ld CIT(A) for de novo adjudication in accordance with law with a direction to first condone the delay and admit the appeal of the assessee and thereafter adjudicate in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. Accordingly, the grounds raised are allowed for statistical purposes. ITA No. 217/DDN/2024 Irfan Ahmed Page | 3 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 09/04/2025. -Sd/- -Sd/- (SATBEER SINGH GODARA) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 09/04/2025 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi "