NARENRDA KUMAR RAJGHARHIA,NOIDA V. ITO WARD 53 (3) , DELHI

ITA 6353/DEL/2025

AI Insights

The case involves Narender Kumar Rajgharhia, the appellant, contesting an order from the National Faceless Appeal Centre (NFAC), Delhi, which confirmed additions made by the Assessing Officer (AO) under sections 147 and 144 of the Income Tax Act, 1961, for the assessment year 2011-12. The additions were based on unexplained credit and debit entries totaling Rs. 2,17,61,204 in the appellant's bank accounts. The Tribunal noted a significant delay in the filing of the appeal, attributed to the appellant's age and lack of familiarity with the digital income tax system, leading to non-receipt of notices. Despite the respondent's opposition, the Tribunal found merit in the appellant's reasons for the delay and allowed the appeal for statistical purposes, remanding the case for a fresh assessment with specific conditions to ensure cooperation from the appellant.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831359 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 08-10-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR ARORA
• Assessee Lawyers: MONALISA MAITY
• Keywords: Opportunity of being heard; Reasonable cause; Unexplained cash credit
• Section: 147; 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SMT. RENU JAUHRI, HON’BLE ACCOUNTANT MEMBER ITA No. 6353/Del/2025 Asstt. Year : 2011-12 NARENDER KUMAR RAJGHARHIA, VS. ITO, WARD 53(3), A-407, BLOCK-A, Room No. 1505, Civic Centre, SECTOR-19, NOIDA-201301 New Delhi – 110 002 UTTAR PRADESH (PAN: AAEPR8367F) (Appellant) (Respondent) Appellant by : Ms. Monalisa Maity, Adv. Respondent by : Sh. Ajay Kumar Arora, Sr. DR Date of Hearing 20.01.2026 Date of Pronouncement 20.01.2026 ORDER PER MAHAVIR SINGH, VP: This appeal by the assessee is emanating from the order of the NFAC, Delhi in appeal No. CIT(A), Delhi-18/10063/2019-20 dated 23.1.2024. Assessment was framed by the AO u/s. 147 read with section 144 of the Income Tax Act, 1961 dated 23.01.2024 relating to assessment year 2011-12. 2. It is noted that there is delay of 556 days in filing the appeal before the Tribunal and for this the assessee has filed the petition for condonation wherein, it was stated that the assessee is very old man of around 74 years and not very accustomed with the income tax proceedings and also not acquainted with income Printed from counselvise.com 2 | P a g e tax portal and hence not aware with the notices received, and also do not have the access of the emails. It was also mentioned that earlier the case was handled by another counsel and new counsel has been appointed to represent the case and assessee was not residing on the address where the income tax department has sent the notices for hearing, as a result thereof, the notices were not received by the assessee. However, Ld. DR controvert the aforesaid proposition. After hearing both the sides and perusing the records, we are of the view that reasonable cause has been attributed to the assessee for filing the belated appeal before the Tribunal, hence, in the interest of justice, we condone the delay in dispute in filing the appeal before the Tribunal and proceed further. 3. The only issue in this appeal of the assessee is as regards the order of the CIT(A) confirming the addition made by on account of unexplained credit and debit entries in the bank accounts of Rs. 2,17,61,204/-. 4. After hearing rival contentions and perusing the records, we find that AO has passed the exparte order u/s. 144 r.w.s. 147/148 of the Act and also Ld. CIT(A) has dismissed the appeal by upholding the action of the AO due to non-compliance of the assessee. We find considerable cogency in the contention of the Revenue that several opportunities were given to the assessee to canvass his case before the authorities and assessee remained non-cooperative which conduct of the assessee is not appropriate. However, in the interest of justice, we remit back the issues in dispute to the file of the Assessing Officer for its fresh adjudication, after giving adequate opportunity of being heard to the assessee, subject to condition that Printed from counselvise.com 3 | P a g e Assessee should deposit a sum of Rs. 10,000/- (Rupees Ten Thousand) with the “Legal Aid Authority, Hon’ble High Court of Delhi, Delhi”) and file the challan thereof before the Assessing Officer during the proceedings and fully cooperate with the Assessing Officer, for which both the sides agreed. 5. In the result, the Assessee’s appeal is allowed for statistical purposes. Order pronounced in the Open Court on 20.01.2026. Sd/- Sd/- (RENU JAUHRI) (MAHAVIR SINGH) ACCOUNTANT MEMBER VICE PRESIDENT Date: 21.01.2026 SRBhatnaggar Copy forwarded to: - 1. Appellant 2. Respondent 3. DIT 4. CIT (A) 5. DR, ITAT TRUE COPY By Order, Assistant Registrar, ITAT, Delhi Bench Printed from counselvise.com "