MARUF ALI,YAMUNA NAGAR V. INCOME TAX OFFICER, WARD-3, YAMUNA NAGAR , YAMUNA NAGAR

ITA 1178/CHANDI/2025

AI Insights

The case involves an appeal by Shri Maruf Ali against an assessment order passed by the Assessing Officer under sections 144 and 147 of the Income Tax Act, which assessed capital gains of Rs. 38.47 Lacs for the Assessment Year 2007-08. The initial appeal was dismissed by the CIT(A) as non-maintainable due to a delay of 165 days in filing. Aggrieved by this decision, the assessee approached the Income Tax Appellate Tribunal, which decided to restore the matter to the CIT(A) for a fresh examination on merits, emphasizing the principles of natural justice and providing the assessee another opportunity to substantiate his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789832 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 17-09-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN LD.
• Assessee Lawyers: TEJ MOHAN SINGH LD
• Keywords: Condonation of delay; Capital Gains; Principle of natural justice
• Section: 147; 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH PHYSICAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं. / ITA No.1178/CHANDI/2025 (िनधाŊरण वषŊ / Assessment Year: 2007-08) Shri Maruf Ali C/o Sh Tejmohan Singh (Advocate) #527, Sector 10-D, Chandigarh 160011 बनाम/ Vs. ITO Ward-3 Yamuna Nagar Haryana-135001 ˕ायीलेखासं./जीआइआरसं./PAN/GIR No. AIDPA-8548-C (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : Sh. Tejmohan Singh (Advocate) – Ld. AR ŮȑथŎकीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 26-11-2025 घोषणाकीतारीख /Date of Pronouncement : 26-11-2025 आदेश / O R D E R 1. Aforesaid appeal by assessee for Assessment Year (AY) 2007- 08 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 22-08-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 r.w.s. 147 of the Act on 04-03-2015. During hearing, Ld. AR pleaded for adjudication of appeal on merits and stated that the assessee is in a position to substantiate its case if another opportunity is granted to the assessee. The Ld. Sr. DR opposed any interference in the impugned order. Printed from counselvise.com 2. In the assessment order, Ld. AO assessed capital gains of Rs.38.47 Lacs. Though the assessee preferred further appeal, the appeal was dismissed as non-maintainable for want of condonation of delay of 165 days. Aggrieved, the assessee is in further appeal before Tribunal. 3. Keeping in mind the principles of natural justice and considering the background of the assessee, I deem it fit to accept the prayer of Ld. AR. Accordingly, the appeal is restored back to Ld. CIT(A) for de novo adjudication on merits with a direction to the assessee to plead and prove its case forthwith. The issue of delay would not be raised by Ld. CIT(A). 4. The appeal stands allowed for statistical purposes. Order pronounced on 26th November, 2025. Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER Dated: 26-11-2025 आदेश की Ůितिलिप अŤेिषत /Copy of the Order forwarded to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF ASSISTANT REGISTRAR ITAT CHANDIGARH Printed from counselvise.com "