OM NARAIN SHARMA,NEW DELHI V. INCOME-TAX OFFICER, WARD-45(1), DELHI

ITA 2435/DEL/2025

AI Insights

The case involves an appeal by Om Narain Sharma against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, which dismissed the assessee's appeal due to a delay of 153 days in filing. The assessee argued that the delay was not intentional and provided reasons for the late filing, asserting that there was no deliberate negligence involved. The ITAT found sufficient cause for the delay and decided to condone it, emphasizing the need for justice and fair hearing. The original assessment by the AO was conducted ex-parte under sections 147 and 144 of the Income Tax Act, which the ITAT noted as a procedural oversight that warranted a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783700 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 12-04-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR ARORA
• Assessee Lawyers: ARPIT GAUR
• Keywords: Condonation of delay; Opportunity of being heard
• Section: 147; 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘A’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2435/DEL/2025 (Assessment Year: 2015-16) Om Narain Sharma, vs. ITO, Ward 45 (1), A – 21,Exin, D.K. Road, Delhi. Mohan Garden, Uttam Nagar, Delhi – 110 059. (PAN : DFLPS0932B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Arpit Gaur, CA REVENUE BY : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 27.10.2025 Date of Order : 07.11.2025 ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 28.02.2025 for the Assessment Year 2015-16. 2. At the time of hearing, ld. AR for the assessee submitted that there was a delay of 153 days in filing the appeal before the ld. CIT (A) and the ld. CIT (A) dismissed the condonation of delay in filing the appeal on the ground that assessee has failed to explain the delay of 153 days with material evidence on day-to-day basis.He submitted that ld. CIT (A) was unjustified in refusing to condone the delay ignoring Printed from counselvise.com 2 ITA No.2435/DEL/2025 the facts of the case and the material argument of the assessee that the assessee tends to gain nothing by filing the appeal late and the delay in filing the appeal was not deliberate.Thus, he submitted that the assessee has sufficient and bona fide cause and the delay, if any, is neither intentional nor due to negligence. Further, he submitted that the ld. CIT (A) failed to adjudicate the case on merits. Ld. AR also submitted that the AO has passed the order u/s 147 r.w.s. 144 of the Act ex-parte. Accordingly, he prayed that the delay in filing the appeal before the ld. CIT (A) may be condoned and the appeal be restored to the file of AO to decide afresh. 3. On the other hand, ld. DR of the Revenue objected to the same and submitted that the delay is inordinate and should not be condoned. 4. Considered the rival submissions and material placed on record. After going through the submissions made by the ld. AR of the assessee,we are of the view that there was sufficient cause in delay filing of the appeal before the ld. CIT (A), hence, in the interest of justice, we condone the same. We also observe that the AO passed the assessment order ex-parte. Accordingly, we restore the matter to the file of the AO to decide afresh, after giving an opportunity of being heard to the assessee. We also direct assessee to make proper submissions and appear before the AO on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes. 5. In the result,the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 7TH day of November, 2025. SD/- SD/- (ANUBHAV SHARMA) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 07.11.2025 TS Printed from counselvise.com 3 ITA No.2435/DEL/2025 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "