KAMALJEET KAUR GILL, RAIPUR,RAIPUR V. ITO-3(1) ESTW. ITO WARD-3(4), RAIPUR, RAIPUR

ITA 79/RPR/2026

AI Insights

The case involves Kamaljeet Kaur Gill, the appellant, contesting an order from the Income Tax Officer, Ward-2(1), Raipur, for the assessment year 2012-13. The primary issue was the dismissal of her appeal by the CIT(Appeals)/NFAC due to a significant delay in filing (608 days), which was not condoned. The tribunal did not delve into the merits of the case but focused on the procedural aspect of the delay in filing the appeal. The tribunal's decision to remand the case back to the CIT(Appeals) emphasizes the importance of procedural justice and the right to be heard.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839890 (ITAT-RAIPUR)
• Duration Of Justice: 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 30-01-2026
• Laws Referred To: Section 249(3) of the Act, Section 250(4) & (6) of the Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL
• Assessee Lawyers: HARDIK JAIN
• Keywords: Principle of natural justice

Judgement Text

"आयकर अपीलȣय अͬधकरण Ûयायपीठ “एक-सदèय” मामला रायपुर मɅ IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR Įी पाथ[ सारथी चौधरȣ, ÛयाǓयक सदèय क े सम¢ BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.79/RPR/2026 Ǔनधा[रण वष[ /Assessment Year : 2012-13 Kamaljeet Kaur Gill Shukla Colony, Rajatalab, Shukla Ward, Raipur-492 001 (C.G.) PAN: AHKPG7831Q .......अपीलाथȸ / Appellant बनाम / V/s. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……Ĥ×यथȸ / Respondent Assessee by : Shri Hardik Jain, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई कȧ तारȣख / Date of Hearing : 26.02.2026 घोषणा कȧ तारȣख / Date of Pronouncement : 26.02.2026 Printed from counselvise.com 2 Kamaljeet Kaur Gill Vs. ITO, Ward-2(1), Raipur (C.G.) ITA No.79/RPR/2026 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 12.11.2025 for the assessment year 2012-13 as per the grounds of appeal on record. 2. At the very outset, it is noted that the appeal filed by the assessee before the Ld. CIT(Appeals)/NFAC was time barred by 608 days and the Ld. CIT(Appeals)/NFAC had not condoned the said delay and had dismissed the appeal. 3. I have heard the submissions of the parties herein, even without going into the merits of the matter since the First Appellate Authority had dismissed the appeal on the ground of delay and that the submissions of the assessee were not substantially treated and adjudicated on merits as evident at Page 7, Para-6 of the order of the Ld.CIT(Appeals)/NFAC wherein it states “……Accordingly, the appeal is not admitted for adjudication on merits.” It is therefore, clear that the First Appellate Authority did not find merit regarding “sufficient cause” in terms with Section 249(3) of the Act as assailed by the assessee, hence, dismissed the appeal of the assessee without adjudication on merits. Furthermore, as examined even the substantive rights and liabilities of the parties herein Printed from counselvise.com 3 Kamaljeet Kaur Gill Vs. ITO, Ward-2(1), Raipur (C.G.) ITA No.79/RPR/2026 could not be fully examined without condoning the said delay. Therefore, in the greater interest of natural justice, I set-aside the order of the Ld. CIT(Appeals)/NFAC and remand the matter back to its file directing the assessee to explain the “sufficient cause” for such delay before the Ld. CIT(Appeals)/NFAC in terms with Section 249(3) of the Act. Once the said authority is satisfied with the explanation of the assessee, then it shall proceed to decide the issue on merits as per law complying with the principles of natural justice and pass order as per Section 250(4) & (6) of the Act. 4. As per the above terms grounds of appeal raised by the assessee are allowed for statistical purposes. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in open court on 26th day of February, 2026. Sd/- (PARTHA SARATHI CHAUDHURY) ÛयाǓयक सदèय/JUDICIAL MEMBER रायपुर / Raipur; Ǒदनांक / Dated : 26th February, 2026. SB, Sr. PS आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant. 2. Ĥ×यथȸ / The Respondent. 3. The Pr. CIT-1, Raipur (C.G.) Printed from counselvise.com 4 Kamaljeet Kaur Gill Vs. ITO, Ward-2(1), Raipur (C.G.) ITA No.79/RPR/2026 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, “एक-सदèय” बɅच, रायपुर / DR, ITAT, “SMC” Bench, Raipur. 5. गाड[ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलȣय अͬधकरण, रायपुर / ITAT, Raipur Printed from counselvise.com "