Usha Singh, Ghaziabad V. ITO, Ward 2(1), Ghaziabad

ITA 659/DEL/2023

AI Insights

The case involves Usha Singh, the appellant, who contested the orders passed by the Assessing Officer and the Commissioner of Income Tax (Appeals) concerning the assessment year 2012-13. The appellant challenged the ex-parte order of the Assessing Officer and the summary dismissal of her first appeal by the CIT(A). The Tribunal noted the procedural lapses in handling the appellant's case, particularly the dismissal of the appeal without addressing the substantive issues due to non-prosecution. The Tribunal recognized the appellant's difficulties in understanding legal procedures and her inadvertent non-compliance, which were not malicious but due to her personal circumstances.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121764 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 23-04-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 12-03-2023
• Other Referred Cases: CIT vs. Premkumar Arjundas Luthra HUF (2017) 291 CTR 614 (Bom.)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 147; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A No.659/DEL/2023 Assessment Year 2012-13 Usha Singh, Ch. No.206-207, Ansal Satyam RDC, Rajnagar, Ghaziabad. Uttar Pradesh. v. ITO, Ward-2(1), Ghaziabad. TAN/PAN: ATDPS9143C (Appellant) (Respondent) Appellant by: Shri Akhilesh Kumar, Adv. Shri Vipin Garg, Adv. Respondent by: Shri Om Parkash, Sr.DR Date of hearing: 24 04 2023 Date of pronouncement: 27 04 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The capt i oned appe al has been fi l ed b y t he Assessee agai nst th e orde r of the C o mmi ssi oner of I nco me Ta x ( Appeals), NFA C, Del hi ( ‘C I T(A ) ’ i n s hort) dat ed 23. 08. 2022 ari si ng f r o m the assessment or der dat ed 30.1 1.2 019 passe d b y t he Assessi ng Of fi cer ( AO) under Sect ion 147 r .w. Sect ion 144 of the I nco me Tax Act, 1961 (t he Act) concerni ng AY 2012- 13. 2. As per t he grounds of appe al , t he assessee has chal l enged the ex- parte order passed b y t he As sessi ng Offi cer and al so the summa r y di s missal of the fi rst appeal b y t he l d. CIT( A) i n li mine b y an ex-pa rt e or der . I.T.A No.659/Del/2023 2 3. When t he mat t er was call ed for hear ing, t he l d. c ouns el for the assessee submi tt ed t hat t he assessee i s a wi dow a nd an il l it er at e l ad y w ho coul d not un der st and the case an d the legal pr ocedures in i t s pr ospecti ve and the refore o mi tt ed t o respond t o the st atut or y not i ces b y t he Re ven ue Aut hor it ies i nadvert entl y and wi t hout an y mal a fi des. The l d. counsel f urt her poi nted out that t her e is al so a dela y of 143 days i n fi li ng the appeal b y t he assessee whi ch ma y al so be condoned as i t has not caused an y seri ous pr ej udi ce to the Revenue and kee pi ng in mi nd t he or di nar y bac kgr ound of the Assessee. 4. Havi ng re gar d t o t he s mal lness of de la y and i n the absence of an y gr ave prej udice t o t he Revenue b y s uc h bel ated appeal of 143 da ys bef ore t he Tri bunal , we con done t he del a y f or t he cause of subst ant i al just ice and thu s pr oceed t o dispose of t he app eal on meri ts. 5. On per usal of t he or der of t he CI T(A ), we strai ght awa y not ice t hat t he C I T( A) has di s mi ssed the appeal before i t f or want of pr osecuti on and no nat te nda nce b y a ver y cr ypt ic or der. The CI T( A) e vent uall y di s missed t he appeal of t he assessee i n li mine and essent ial l y i nvoke d th e doctr i ne of vi gi lanti bus non dor mienti bus wher ein i t s is ordaine d so- • Law wi ll hel p onl y t hose w ho are vi gi lant . Law wil l not assi st those who ar e car el ess of hi s/ her ri ght . In or der t o clai m one’s ri ght, she/ he must b e w at chf ul of his/ her right. Onl y t hose per son s, who are wat chf ul and car ef ul of usi ng hi s/her ri ght s, are enti t led to t he be nef it s of law. I.T.A No.659/Del/2023 3 • A pers on who ha s kept mu m duri ng the st at ut or y p eri od cannot cl ai m f or the enfor ce ment of right af ter t he st at ut or y l i mit at i on. 6. We st raig htwa y r efer to Secti on 250( 6) of the Act whi ch enj oi ns that t he C IT( A) shal l st ate the poi nt s for deter mi nati on bef ore i t and the decisi on shal l be r ende red on such poi nts al ongwi t h reasons for the deci si on. Thus, i t is incumb ent upon the CIT( A) t o deal wit h t he grounds on me ri ts even i n ex part e or der. In vie w of Secti on 25 0( 6) o f t he Act , t he CIT( A) has no power to di s miss an appeal on account of non- pr osecut i on. This vi ew i s al so t aken b y t he Hon’ ble B o mba y Hi gh Court i n case of CIT vs. Premk um ar Arj undas L uthra HUF (2 017) 291 CTR 614 (Bo m. ). A bar e gl ace of the order of the CI T( A) shows t hat CIT( A) has not a ddressed i t sel f on t he var i ous poi nts placed f or it s deter mi nati on at all and di s mi ssed the appeal of assessee f or def aul t i n nona ppearance. N eedl ess to sa y, t he C IT(A) pla ys r ol e of bot h a dju dicat ing aut hori t y as wel l as appel l at e auth ori t y. Thus, the CI T( A) could not have s hunned the appeal f or non- co mpli ance wi thout addressi ng the i ssue on mer it s. 7. I n t he t ot al it y of t he ci rcu mstances, we consi der it just and exp edi ent t o r est ore the mat ter back to the Assessing Offi cer i n the l ar ger int er est of j usti ce wit h a vi ew t o ena ble t he assessee to avai l pr oper oppor t unit y f or pr esent ing i ts case bef ore t he Assessi ng Offi ce r de-novo. Needl ess to sa y, t he assessee shall ext end f ull co- operat i on t o t he As sessing Of fi cer wit hout an y de mur, fai li ng w hi ch, t he Assessi ng Off icer s hall be at li bert y t o con cl ude the asse ss ment pr ocee di ngs in accor dance wi th law. I.T.A No.659/Del/2023 4 Hence, the or der of the CIT( A) a ppeal ed agai nst, is set asi de and al l t he i ssues ar ising i n the i mpu gned appeal are rest or ed back t o the fi l e of t he Assessi ng O ffi cer for f resh adj udi cati on i n accor dance wi th law aft er givi ng r easonabl e opport uni t y of heari ng to t he assessee. 8. I n t he result , appeal of the as sessee i s al l owe d f or stati sti cal purpose s. Order pronounced in the open Court on 25/04/2023. Sd/- Sd/- [KUL BHARAT] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /04/2023 Prabhat