MOHAN SINGH,SAMANA V. INCOME TAX OFFICER WARD-1 BARNALA, BARNALA

ITA 1058/CHANDI/2024

AI Insights

The case involves an appeal by Mohan Singh against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which dismissed his appeal as barred by limitation. The delay in filing the appeal was attributed to the sudden death of the appellant's representative. The Tribunal noted that the CIT(A) failed to pass a speaking order on the merits of the case and only focused on the procedural delay. The Tribunal decided to remand the case back to the CIT(A) for a thorough examination on merits, emphasizing the need for a fair hearing and consideration of all relevant facts.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 397194 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2022-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Assessee Lawyers: ARMAN CAJLA
• Keywords: Condonation of delay; Period of limitation; Principle of natural justice; Time period of passing order

Judgement Text

" आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1058/CHD/2024 Ǔनधा[रण वष[ / Assessment Year : 2022-23 Mohan Singh, 5, Officer Colony, Samana 147101 बनाम Vs. ITO, Ward-1, Barnala èथायी लेखा सं./PAN NO: GDFPS1021D अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent ( Hybrid Hearing ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Arman Cajla, Advocate and Sh. Rakesh Cajla, Advocate (Virtual Mode) राजèव कȧ ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr.DR सुनवाई कȧ तारȣख/Date of Hearing : 26.05.2025 उदघोषणा कȧ तारȣख/Date of Pronouncement : 28.05.2025 आदेश/Order Per Krinwant Sahay, AM : Appeal in this case has been filed by the assessee against the order dated 16.07.2024 of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. 1058-Chd-2024 Mohan Singh, Samana 2 2. Grounds of appeal are as under: - 1. That the order of the Ld. Commissioner of Income Tax (Appeals) is bad in law and against facts of the case. 2. That the Ld. Commissioner of Income Tax Appeal (s) is not justified in dismissing the appeal as barred by limitation which was delayed of 52 days. 3. That the Ld. Commissioner of Income Tax Appeal(s) is failed to appreciate the fact that reasonable and sufficient cause for delay in filing the appeal was furnished. The reason for delay in appeal was the sudden death of the prop. during the proceedings. 4. That the Ld. Commissioner of Income Tax Appeal (s) is erred in not adjudicating the grounds of appeal taken before him. 5. The appellant Craves leave to add, amend or delete any of the ground (s) of appeal before it is finally heard. 3. At the very outset, Registry has pointed out that the appeal is barred by limitation period of 31 days. The Assessee has already filed a letter requesting for the condonation of delay along with an Affidavit on this issue, which is reproduced as under:- 1058-Chd-2024 Mohan Singh, Samana 3 4. Keeping in view the facts and issue brought on record in the form of an Affidavit, we are inclined to condone the delay in filing of the appeal. 5. The Revenue had no objection in the condonation of delay 1058-Chd-2024 Mohan Singh, Samana 4 6. We have considered the reasoning for dismissing of the appeal by the Ld. CIT(A) and we find that although the appeal has been dismissed because there was a delay of 52 days in filing of the appeal before CIT(A), still then the CIT(A) was required to pass a speaking order on merit on the basis of material available on record, that was not done by the CIT(A). Accordingly, keeping in view the element of natural justice to the Assessee, we are of the view that the case should be remanded back to the CIT(A) to adjudicate it afresh on merit. Therefore, the case is remanded back to the file of the ld. CIT(A) for adjudication afresh on merits, in accordance with law, on affording due and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered accordingly. 9. In the result, Assessee’s appeal is allowed for Statistical Purposes. Order pronounced on 28.05.2025. Sd/- Sd/- ( LALIET KUMAR ) ( KRINWANT SAHAY) Judicial Member Accountant Member “आर.क े.” 1058-Chd-2024 Mohan Singh, Samana 5 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File सहायक पंजीकार/ Assistant Registrar "