Sumit Gupta, Bulandshahr V. ITO WARD - 3(2), Bulandshahr

ITA 1326/DEL/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5207 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 29-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RADHA KATYAL NARAN G
• Keywords: Set aside
• Section: 2

Judgement Text

ITA. No. 1326/Del/2020 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH “SMC”: NEW DELHI] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AS S.M.C. (Through Video Conferencing) ITA. No. 1326/Del/2020 (Assessment Year : 2010-11) Sumit Gupta, C/o. M/s. RRA TAXINDIA, D–28, South Extension, Part – 1, New Delhi – 110 049. PAN: ALXPG4494N Vs. Income Tax Officer, Ward : 3 (2), Bulandshahr. (Appellant) (Respondent) Assessee by : Shri Somil Agarwal, Advocate; Department by : Ms. Radha Katyal Narang, Sr. D. R; Date of Hearing : 05/04/2022 Date of pronouncement : 05/04/2022 O R D E R PER AMIT SHUKLA, J. M. : The aforesaid appeal has been filed by the assessee against the impugned order dated 28.021.2019, passed by the ld. Commissioner of Income Tax (Appeals), Ghaziabad [hereinafter referred to as CIT (Appeals)] in the quantum of assessment under ITA. No. 1326/Del/2020 Page 2 of 5 Section 144/147 of the Income Tax Act, 1961 (the Act) for the assessment year 2010–11. 2. At the outset, ld. Counsel for the assessee submitted that ld. CIT (Appeals) has erred in law and on facts in dismissing the appeal of the assessee in limine by treating it un-admitted as same was filed belatedly. It has been submitted that the assessment order was not served upon the assessee and in support Ld. Counsel has filed the following letter from the Department, wherein it has been stated that the vide following letter / notice dated 13 th July, 2021 sent through speed post, the assessment order was sent but came back un-served as under:- “In this connection, it is to intimate that as per record, the assessment in your case was completed u/s 144/147 for A.Y. 2010-11 on 01.12.2017. The assessment order was sent through speed post No. EU215574546IN on 6.12.2017, which was returned back un-served with the postal remark “PRAPAKARTA BAHAR GAYE HUE HAI PER LENE SE MANA KIYA”. Subsequently as per record, Shri Jai Kishan Agarwal, Advocate filed vakalatnama and received the assessment order, notice of demand and penalty notice on 21.02.2018 being your Authorized Representative.“ 3. It was only when assessee obtained the certified copies of the order, appeal was filed and, therefore, the delay of 2 months. ITA. No. 1326/Del/2020 Page 3 of 5 Thus, he submitted that the matter should be restored back to the file of the ld. CIT (Appeals) to be decided afresh, in accordance with law. 4. On the other hand, the ld. DR has no objection if the matter is remanded back to the CIT (Appeals) for passing it on merits. 5. From the perusal of the impugned order, I find that the ld. CIT (Appeals) has noted that the appeal has been filed on 10.03.2018, which is delayed by 2 months. Before the CIT (Appeals) the appellant submitted that the assessment order along with the notice of demand was served on 21.02.2018 and the appeal has been filed on 10.03.2018 and the reasons were also explained that the assessment order was not served. However, the CIT (Appeals) has dismissed the appeal in limine, without condoning the delay. 6. Since there was a bonafide reason for delay of 2 months as the assessment order was not served which is evident from the letter of the Department sent to the assessee. Accordingly, the delay in filing of the appeal before the CIT (Appeals) is condoned and the matter is remanded back to the file of the CIT (Appeals) to decide the issue on merits and the grounds on the issue which has been raised before me. The ld. CIT (Appeals) will provide an opportunity of hearing to the assessee. Accordingly, the appeal of the assessee is set aside to the file of the CIT (Appeals). ITA. No. 1326/Del/2020 Page 4 of 5 7. In the result, the appeal of the assessee is allowed, for statistical purposes. Order pronounced in the open court on : 05/04/2022. Sd/- ( AMIT SHUKLA ) JUDICIAL MEMBER Dated : 05/04/2022. *MEHTA* Copy forwarded to 1. Appellant; 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi ITA. No. 1326/Del/2020 Page 5 of 5 Date of dictation 05.04.2022 Date on which the typed draft is placed before the dictating member 05.04.2022 Date on which the typed draft is placed before the other member 05.04.2022 Date on which the approved draft comes to the Sr. PS/ PS 05.04.2022 Date on which the fair order is placed before the dictating member for pronouncement 05.04.2022 Date on which the fair order comes back to the Sr. PS/ PS 05.04.2022 Date on which the final order is uploaded on the website of ITAT 05.04.2022 date on which the file goes to the Bench Clerk 05.04.2022 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order