Amrit Rajpal, New Delhi V. ITO Ward 29(8), New Delhi

ITA 2766/DEL/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0683 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 13-11-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 28-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MANU MONGA
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, DELHI Before Dr. B. R. R. Kumar, Accountant Member ITA No. 2766/DEL/2023: Asstt. Year: 2017-18 Amrit Rajpal, C/o Manu Monga, Adv., #133, Lawyers Chambers, Delhi High Court, Sher Shah Road, New Delhi 110003 Vs ITO Ward 29(8), New Delhi (APPELLANT) (RESPONDENT) PAN No. BCMPR 8070 C Assessee by : Shri Manu Monga, Adv. Shri Sunil Chopra, Adv. Revenue by : Shri Atiq Ahmed, Sr. DR Date of Hearing: 14.11.2023 Date of Pronouncement:16.11.2023 ORDER Per Dr. B. R. R. Kumar, AM:- The present appeal has been filed by the assessee against the order of ld. NFAC/CIT(A), Delhi dated 03.08.2023. 2. Heard the arguments of both the parties and perused the material available on record. 3. The ld. CIT(A) did not summarily dismissed the appeal of the assessee and the reason that there has been a delay of 34 days in filing of the appeal before us the ld. AR submitted the Assessment order has not been received by the assessee as it was sent to the old address. We find that, the reasons given by the assessee for condonation of delay are acceptable and hold that no prejudice would be caused to the Revenue by remanded the matter to the file of the ld. CIT(A) to adjudicate the appeal on merits of the case. The assessee is hereby directed to comply promptly to the notices issued by the ld. CIT(A) without fail. ITA No.2766/DEL/2023 Amrit Rajpal 2 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 16/11/2023. Sd/- Sd/- (DR.B.R.R. KUMAR) ACCOUNTANT MEMBER Delhi; Dated 16/11/2023 NV Copy of the Order forwarded to : BY ORDER, (Asstt. Registrar) ITAT,Delhi 1. The Appellant 2. The Respondent. 3. The CIT(A), 4. CIT 5. DR, ITAT, 6. Guard file. //True Copy//