GAJENDRA, GAUTAM BUDH NAGAR V. ITO Ward 5(1)(5), Gautam Budh Nagar

ITA 1435/DEL/2023

AI Insights

The case involves an appeal by the assessee, Gajendra, against the order of the National Faceless Appeal Centre (NFAC), Delhi, which was dated 09.09.2022. The primary issue was the rejection of the assessee's appeal by the ld. CIT(A) due to it being filed after the due date, specifically a delay of 17 days. The CIT(A) did not condone this delay. The assessee argued that they would comply with any notices issued by the revenue if given another opportunity. The Income Tax Appellate Tribunal decided to remand the case back to the CIT(A) for a decision on the merits, emphasizing that no prejudice would be caused to the revenue by allowing the assessee another opportunity to present their case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131694 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 19-06-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 08-05-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PANKAJ VIJAYVERGIYA

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1435/Del/2023 : Asstt. Year: 2012-13 Gajendra, Vill.-Ronija, Greater Noida, Gautam Budh Nagar, U.P.-203209 Vs Income Tax Officer, Ward-5(1)(5), Gautam Budh Nagar, U.P. (APPELLANT) (RESPONDENT) PAN No. APGPG6626K Assessee by : Sh. Pankaj Vijayvergiya, Adv. Revenue by : Sh. Om Parkash, Sr. DR Date of Hearing: 20.06.2023 Date of Pronouncement: 22.06.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 09.09.2022. 2. We have heard ld. Authorized Representatives of the parties and perused the material available on record. We find that the ld. CIT(A) has summarily rejected the appeal of the assessee as the appeal has been filed after the due date. The ld. CIT(A) did not condone the delay of 17 days on the grounds that there was application for condonation has been filed by the assessee. 3. Before us, it was pleaded that given an opportunity, the assessee would comply to the notices issued by the revenue. We ITA No. 1435/Del/2023 Gajendra 2 find that no prejudice would be caused to the revenue, if an opportunity is given to the assessee to file the submissions. Hence, the matter is being remanded to the file of the ld. CIT(A) to adjudicate the issue on merits. The department would be at liberty to initiate proceedings in accordance with the provisions of Income Tax Act for non-compliance to the notices, if any. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 22/06/2023. Sd/- Sd/- (Kul Bharat) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 22/06/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR