Mohammed Nabi, Ghaziabad V. ITO, Ward 1(4), Ghaziabad

ITA 769/DEL/2023

AI Insights

The case involves an appeal by Mohammed Nabi against the order of the Ld. CIT(A)/NFAC, New Delhi, which was dated 18.01.2023. The original assessment order was passed under section 144 of the Income Tax Act. The appeal to the Ld. CIT(A) was dismissed summarily due to a delay of 30 days, attributed to the assessee's ill health. The assessee provided a medical certificate as evidence of his condition, which prevented timely filing. The Tribunal found the reasons for the delay acceptable and remanded the case back to the Ld. CIT(A) for a decision on the merits, including the additional evidences submitted.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 302377 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 06-11-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 20-03-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHIVANI TIWARI
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH DELHI BEFORE: DR. B.R.R. KUMAR, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.769/Del/2023 (Assessment Year: 2014-15) Mohammed Nabi, C/o Rohit Tiwari, A-64A, GF, Nizamuddin East, New Delhi 110013 Vs. ITO, Ward 1(4), Ghaziabad PAN/GIR No. AOTPN 2814 E (Appellant) .. (Respondent) Assessee by Ms. Shivani Tiwari, Adv. Ms. Tanya, Adv. Shri Jaind Kumar Jaiswal, Adv. Revenue by An Application for Adjournment Date of Hearing 07/11/2023 Date of Pronouncement 07/11/2023 O R D E R PER DR. B.R.R. KUMAR : The present appeal has been filed by the assessee against the order of ld. CIT(A)/NFAC, New Delhi dated 18.01.2023. 2. Before us, it was submitted that the assessment order has been passed u/s. 144, the Ld. CIT(A) has summarily dismissed the appeal of the assessee without adjudicating on merits owing to delay of 30 days. It was submitted that the assessee could not file the appeal in time owing to his ill health. The evidences supporting the same have been filed before us in the form of medical certificate. It was also brought to our notice that the additional evidences filed by the assessee before Ld. CIT(A) have also not been considered as the appeal of the assessee has been summarily dismissed. ITA No.769/Del/2023 Mohammed Nabi 2 Hence, we hold that the reasons given by the assessee for filing of the appeal with the delay of 30 days owing to ill health have been acceptable, and the appeal be decided on merits, by the Ld. CIT(A) taking into consideration the additional evidences and after obtaining the necessary remand report from the Assessing Officer. 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 07/11/2023. Sd/- (YOGESH KUMAR US) Sd/- (DR.B.R.R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi; Dated 07/11/2023 NV Copy of the Order forwarded to : BY ORDER, (Asstt. Registrar) ITAT,Delhi 1. The Appellant 2. The Respondent. 3. The CIT(A), Delhi. 4. CIT 5. DR, ITAT, Delhi 6. Guard file. //True Copy//