OXFORD SHIKCHHA PRASAR SANSTHAN,KANNAUJ V. ITO (EXEMPTION), GHAZIABAD, GHAZIABAD

ITA 2409/DEL/2025

AI Insights

The case involves Oxford Shikchha Prasar Sansthan, an educational trust, appealing against the order of the Commissioner of Income-tax (Appeals)-2, Delhi, which arose from an earlier order passed under section 143(1) of the Income Tax Act, 1961 by the ADIT, CPC. The primary issue was the non-condonation of a significant delay (1790 days) in filing the appeal, attributed to the trust's previous legal counsel's incorrect advice that the intimation under section 143(1) was not appealable. The Tribunal, considering the circumstances and the affidavits provided, decided to condone the delay and restore the case to the CIT(A) for a decision on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790220 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 11-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR ARORA
• Assessee Lawyers: VAIBHAV GOEL
• Keywords: Condonation of delay

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2409/Del/2025 Assessment Year : 2018-19 Oxford Shikchha Prasar Sansthan, Moh Tiwarian Chhibramau, Kannauj, Uttar Pradesh – 209721. PAN: AAAAO0547P Vs. ITO (Exemption), Ghaziabad. (Appellant) (Respondent) Assessee by : Shri Vaibhav Goel, CA Revenue by : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 06.11.2025 Date of Pronouncement : 26.11.2025 ORDER PER ANUBHAV SHARMA, JM: This is an appeal preferred by the assessee against the order dated 19.03.2025 of the Commissioner of Income-tax (Appeals)-2, Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in appeal No.ADDL/JCIT(A)-2, DELHI/10016/2017-18 arising out of the appeal before it Printed from counselvise.com ITA No.2409/Del/2025 2 against the order dated 31.01.2020 passed u/s 143(1) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ADIT, CPC (hereinafter referred to as the Ld. AO). 2. On hearing both the sides, we find that primarily the grievance of the assessee is failure of the CIT(A) not to condone the delay of 1790 days in filing the appeal which the ld. AR has explained on the basis that it is only when the demand was raised they came to know of the order being passed against them during the assessment proceedings and their counsel was not informing them of the proceedings. 3. Although the ld. DR has vehemently opposed the plea, we find that when the application for condonation of the delay was filed before the CIT(A), documents were filed to show that it was in September, 2024 the assessee had changed its income-tax auditor and an affidavit has been filed of the Secretary of the assessee institution that the trust had appointed CA Shri Ankur Agarwal for AY 2018-19 who conducted the tax audit and earlier one Shri Roshan Khatri, Advocate, was assisting the trust. The said advocate had advised that no appeal is maintainable before the CIT(A) and had assured that by correspondence with CPC, Bangalore and jurisdictional AO, demand will be get corrected. Shri Roshan Khatri, Advocate, has also filed his affidavit wherein he has deposed that he had advised the assessee that the intimation u/s 143(1) of the Act is not appealable before the CIT(A). Printed from counselvise.com ITA No.2409/Del/2025 3 4. We are of the considered view that when the professionals take responsibility of rendering an incorrect legal advice especially to institutions like the society or trust, then, the tax authorities should be more generous and prudent to accept the plea. However, it appears that the ld.CIT(A) has not been that benevolent. Accordingly, we consider it an appropriate case to condone the delay in filing the appeal before the ld.CIT(A). Accordingly, allowing the condonation of delay before the CIT(A), the appeal on merit is restored to the files of the ld.CIT(A) for adjudicating the appeal on merits as well as on the questions of law, after giving due opportunity of hearing to the assessee. Order pronounced in the open court on 26.11.2025. Sd/- Sd/- (S. RIFAUR RAHMAN) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 26th November, 2025. dk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi Printed from counselvise.com "