MANGAL SINGH KHATANA,GHAZIABAD V. ITO, WARD- 1(4), GHAZIABAD

MA 18/DEL/2025

AI Insights

The case involves Shri Mangal Singh Khatana, the appellant, who filed Miscellaneous Applications seeking to recall an order dated 05.08.2025, which had dismissed his earlier appeals due to non-compliance with office objections, specifically the failure to file applications for condonation of delay. The Tribunal had initially dismissed the appeals ex-parte as they were filed with a delay of 100 days without the necessary condonation applications. The assessee argued that the delay was unintentional and due to a lack of awareness about the posting of the appeals. The Departmental Representative opposed the restoration, emphasizing the procedural compliance required. However, the Tribunal, considering the circumstances and the filing of the condonation application along with an affidavit, decided to restore the appeals.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788390 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 24-01-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAMOD KUMAR
• Assessee Lawyers: V. RAJA KUMAR
• Keywords: Condonation of delay

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SH. YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER MA Nos.15 TO 18/Del/2025 (Arising out of ITA Nos.313 TO 316/Del/2018 (Assessment Years 2008-09, 2010-11, 2011-12 & 2012-13) Shri Mangal Singh, Khatana, C/o-Saubhagya Agarwal, K-185/14, Surya Plaza, 1st Floor, New Friends Colony, New Delhi-110025 PAN:ALXPK6596P Vs. Income Tax Officer, Ward-1(4), Ghaziabad Appellant Respondent Assessee by Shri V. Raja Kumar, Adv. Revenue by Shri Pramod Kumar Sr. DR Date of Hearing 21.11.2025 Date of Pronouncement 26.11.2025 ORDER PER YOGESH KUMAR, U.S. JM: The above mentioned Miscellaneous Applications are filed with a prayer to recall the order dated 05.08.2025 passed by the Tribunal in ITA Nos.313 to 316/Del/2018 for Assessment Year 2008-09, 2010- 11, 2011-12 and 2012-13, respectively. 2. The ld. Counsel for the assessee submitted that appeals in ITAs have been dismissed for non-compliance of the office objection as Printed from counselvise.com 2 MA No. 15 TO 18/Del/2025 Mangal Singh Khatana Assessee has not filed application for condonation of delay. There was lack on the part of the assessee in not filing the Applications for condoning the delay and the same was not intentional but for the bona fide reason that the assessee was not aware of posting of the appeals and the order of the Tribunal has been passed ex-parte, thus, sought for restoring of the Appeals to its original numbers by recalling the captioned Miscellaneous Applications. 3. Per Contra, the ld. DR submitted that the appeals have been filed with a delay of 100 days without filing of application for condonation of delay, the Tribunal has rightly dismissed the appeals of the assessee, which requires no interference in the present proceedings, thus sought for the dismissal of the Miscellaneous Applications. 4. We have heard the parties and perused the materials. The assessee filed appeals with a delay of 100 days without filing applications for condonation of delay, therefore, the appeals were dismissed ex-parte for non-compliance of office objection. Now, the assessee has filed application for condonation of delay in filing the appeals along with an affidavit of the assessee. Considering the fact that the order has been passed ex-parte by the Tribunal and that now the application for condonation of delay has been filed, we deem it fit to restore these Appeals to its original file by allowing the present Printed from counselvise.com 3 MA No. 15 TO 18/Del/2025 Mangal Singh Khatana Miscellaneous Applications. Accordingly, all the Miscellaneous Applications filed by the assessee are allowed. The appeals are restored to its original number. The registry is directed to post these appeals before the regular Bench in due course. 5. In the result, all the Miscellaneous Applications are allowed. Order pronounced in the open court on 26th November, 2025. Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 26.11.2025 f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "