Rakesh Kumar Agrawal, New Delhi V. ACIT Circle-46(1), New Delhi

ITA 932/DEL/2020

AI Insights

The case involves an appeal by Rakesh Kumar Agrawal against the order of the CIT (Appeals)-16, New Delhi, which pertained to the Assessment Year 2014-15. The primary contention in the appeal was the treatment of agricultural receipts as taxable income and the disallowance of agricultural expenses by the Assessing Officer. The CIT (A) had dismissed the initial appeal due to a perceived delay in filing, which the ITAT found to be only three days and thus minimal. The ITAT's decision to remit the case back to the CIT (A) underscores the importance of procedural fairness and the right to be heard in tax assessments.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113908 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 28-12-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 27-02-2020
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.932/Del./2020 (ASSESSMENT YEAR : 2014-15) Rakesh Kumar Agrawal, vs. ACIT, Circle 46 (1), 504, Opp. Gadaipur Police Check Post, New Delhi. Mandi Road, Mehrauli, New Delhi. (PAN : AADPA8721F) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 29.12.2022 Date of Order : 06.01.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of ld. CIT (Appeals)-16, New Delhi dated 29.12.2017 for the Assessment Year 2014-15. 2. The grounds of appeal taken by the assessee read as under :- “1. That the learned Assessing Officer erred in law and the facts of the case in treating the agricultural receipts as taxable receipts. 2. That the learned Assessing Officer erred in law and the facts of the case in disallowing the agricultural expenses. ITA No.932/Del./2020 2 3. That the learned Assessing Officer erred in law in disallowing the agricultural income at Rs.1,08,78,737/- against declared at Rs.66,24,181/-. That no income can be earned without incurring incidental expenses. 4. It is therefore prayed that addition be deleted and returned income be accepted.” 3. In this case, in the assessment order, Assessing Officer made an addition of Rs.1,08,78,737/- which was claimed by assessee as exempt agricultural income. 4. Upon assessee’s appeal, ld. CIT (A) noted that on several notices, nobody turned up on behalf of the assessee. Further, ld. CIT (A) noted that notice of demand has been served on 30.12.2016 and as per section 249 (2) of the Income-tax Act, 1961 (for short 'the Act'), prescribed limit for filing the appeal is 30 days. Thereafter, he noted that however the assessee filed appeal on 03.02.2017. Hence, he noted that there is a delay in filing of appeal and appropriate condonation petition was not filed. Hence, he dismissed the appeal in limine. 5. We have heard ld. DR for the Revenue. None appeared on behalf of the assessee. Hence, we proceed to decide the issue after hearing the ld. DR for the Revenue and perusing the records. 6. We note that as per noting of ld. CIT (A) himself, the effective delay was only 3 days. For such a meager delay, dismissing the appeal by not condoning the same does not serve the purpose of justice. In our ITA No.932/Del./2020 3 considered opinion, on the facts and circumstances of the case, few days delay in filing the appeal before the ld. CIT (A) deserved to be condoned and the same is condoned as such. Hence, we remit the file to the ld. CIT (A). Ld. CIT (A) is directed to consider the issue afresh and pass a speaking order after giving an opportunity of being heard to the assessee. 7. In the result, this appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 6 th day of January, 2023. Sd/- sd/- (NARENDER KUMAR CHOUDHRY) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated the 6 th day of January, 2023 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT (A)-16, New Delhi. 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.