MOHAN KUMAR SHARMA, UTTAR PRADESH V. ITO Ward 5(1)5, Noida

ITA 3687/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1019 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 02-07-2024
• Assessment Year: 2020-2021
• Appeal Filed On: 15-12-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANSHUL
• Assessee Lawyers: HEMANT JAIN; NARENDER PAL SINGH
• Keywords: Bonafide mistake
• Section: 154

Judgement Text

1 ITA No. 3687/Del/2023 Mohan Kumar Sharma Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 3687/DEL/2023 (A.Y 2012-13) Mohan Kumar Sharma L-211, Vivek Vihar, Sector- 82, Noida, Uttar Pradesh PAN No. ADIPS8267Q (APPELLANT) Vs. Income-tax-Officer Ward 5(1)5 Noida Income Tax Office, G Block Complex, Ssector-20, Noida, Uttar Pradesh (RESPONDENT) ORDER PER YOGESH KUMAR U.S., JM This appeal is filed by the assessee for Assessment Year 2020- 21 against the order of the Ld. CIT(A)/National Faceless Appeal Centre (‘NFAC’ for short), New Delhi, dated 17/10/2023. 2. After arguing for sometime on the merits of the case, the Ld. Counsel for the assessee submitted that the present Appeal is Assessee by : Sh. Hemant Jain, Adv & Sh. Narender Pal Singh, Adv Department by: Sh. Anshul Sr. DR Date of Hearing 03.07.2024 Date of Pronouncement 10.07.2024 2 ITA No. 3687/Del/2023 Mohan Kumar Sharma Vs. ITO emerging out of the order passed u/s 154 of the Act and the assessee should have filed appeal against the order of the CIT(A) dated 17/10/2023 which was the bonafide mistake at the ends of the Assessee. Therefore, the Ld. Counsel filed memo to withdraw the present Appeal with a liberty to file the Appeal against the order of the Ld. CIT(A) dated 17/10/2023. 3. Considering the above facts and circumstances and the Memo filed by the Assessee's Representative, we dismiss the present Appeal of the Assessee as withdrawn with a liberty to file fresh Appeal challenging the order of the Ld. CIT(A) dated 17/10/2023 within 30 days from the date of receipt of this order. If the assessee files the Appeal challenging the order of the Ld. CIT(A) dated 17/10/2023 within 30 days from the date of the receipt of this order, the time consumed in the present proceedings shall not be counted for the purpose of limitation while counting the delay in filing the fresh Appeal before the Tribunal. 3 ITA No. 3687/Del/2023 Mohan Kumar Sharma Vs. ITO 4. In the result, the Appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 10 th JULY, 2024. Sd/- Sd/- ( PRADIP KUMAR KEDIA ) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 10/07/2024 R.N, Sr. PS* Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 ITA No. 3687/Del/2023 Mohan Kumar Sharma Vs. ITO