Appeal details
Counselvise Citation
[2022] 106 COUNSELVISE.COM (IT) 5432 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 4 month(s) 14 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
19-07-2022
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
G
Assessment Year
2011-2012
Appeal Filed On
05-03-2020
Judgement Text
Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Shri Anubhav Sharma, Judicial Member ITA No.995/Del/2020 : Asstt. Year : 2006-07 Veermati, W/o Late Raj Kumar, Village and Post Nistauli, Loni, Ghaziabad Vs. Income Tax Officer, Ward-2(5), Ghaziabad (APPELLANT) (RESPONDENT) PAN No. BKMPV6096G Assessee by : None Revenue by : Shri M. Barnawal, Sr. DR Date of Hearing: 18.07.2022 Date of Pronouncement: 20.07.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the Assessee against the order of the ld. CIT(A), Ghaziabad dated 29.11.2019. 2. None appeared on behalf of the assessee. 3. On going to the record, we find that there has been a delay of less than two months in filing the appeal before the ld. CIT(A), the ld. CIT(A) summarily dismissed the appeal of the assessee on the grounds that ignorance of law cannot be accepted as a reason for delay in filing of the appeal. The assessee is a widow and a marginal farmer residing in the village-Nistoli, Loni, District-Ghaziabad. 4. Since, the appeal of the assessee has been summarily dismissed, we hereby direct that the reasons for delay shall Page | 2 be considered de novo, followed by a speaking order on merits of the case. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 20/07/2022. Sd/- Sd/- (Anubhav Sharma) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 20/07/2022 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR
