PANKAJ NARANG,NEW LAJPAT RAI MARKET DELHI V. A.O WARD-48(1), CIVIC CENTRE

ITA 4580/DEL/2024

AI Insights

The case involves an appeal by the assessee, Pankaj Narang, against the order of the Commissioner of Income Tax (Appeals), which had dismissed his appeal in limine due to a delay of 122 days in filing. The assessee, represented by Shri P D Mittal, sought to condone the delay and restore the appeal for adjudication on merits. The department, represented by Ms Harpreet Kaur Hansra, opposed the condonation citing the assessee's failure to respond to multiple notices and lack of a valid reason for the delay. The Tribunal decided to set aside the CIT(A)'s order and remand the case for a fresh decision, emphasizing the need to consider the reasons for the delay as per the precedents set by the Hon'ble Apex Court.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314657 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2018-2019
• Other Referred Cases: Collector Land Acquisition vs. Mst. Katiji & Ors. 167 ITR 471, Ram Nath Sao @ Ram Nath Sahu & Others vs Gobardhan Sao and Others (2002) 3 SCC 195/AIR 2002 SC 1201
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Assessee Lawyers: P D MITTAL; CHARTERED ACCOUNTANT
• Keywords: Condonation of delay; Set aside

Judgement Text

"आयकर अपीलीय अिधकरण िदʟी पीठ “एफ”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं ŵी अवधेश क ुमार िमŵा, लेखाकार सद˟ क े समƗ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.4580/िदʟी/2024(िन.व. 2018-19) ITA No. 4580/DEL/2024 (A.Y.2018-19) Pankaj Narang, 171, 1st Floor, New Lajpat Rai Market, Delhi 110006 PAN: ACAPN-4881-E ...... अपीलाथᱮ/Appellant बनाम Vs. Assessing Officer Ward-48(1), Civic Centre, New Delhi 110002 ..... ᮧितवादी/Respondent Assessee by : Shri P D Mittal, Chartered Accountant Department by : Ms Harpreet Kaur Hansra, Sr. DR सुनवाई कᳱ ितिथ/ Date of hearing : 19.02.2025 घोषणा कᳱ ितिथ/ Date of pronouncement : : 09.05.2025 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 31.07.2024, for assessment year 2018-19. 2. Shri P D Mittal, appearing on behalf of the assessee submits that the CIT(A) has dismissed appeal of the assesee in limine on account of limitation. There was delay of 122 days in filing of appeal before the CIT(A). The assessee has filed an affidavit explaining reason for delay in filing of appeal before the First Appellate Authority along with a certificate of the Chartered Accountant who had 2 ITA No.4580/Del/2024 (AY 2018-19) represented the assessee before the CIT(A). The ld. AR prayed for condoning the delay in filing of appeal before the CIT(A) and restoring the appeal back to the CIT(A) for adjudication on merits. 3. Per contra, Ms Harpreet Kaur Hansra representing the department submits that several opportunities were granted by the CIT(A) to the assessee, the assessee failed to respond to the same. Further, no application for condonation of delay was filed by the assessee before the CIT(A). Therefore, in absence of any valid reason causing delay in filing of appeal before the First Appellate Authority, the CIT(A) dismissed appeal of the assessee. 4. Both sides heard, orders of the authorities below examined. The assessee in Form No. 35 filed before the CIT(A) has accepted delay in filing of appeal. Where the assessee was required to mention grounds for condonation of delay in Form 35, the assessee remarked “Will be produced at the time of hearing”. During First Appellate proceedings, the CIT(A) issued deficiency letter dated 03.07.2024, notice of hearing on 10.07.2024 and 16.07.2024. The assessee failed to respond to any of the notices and no application for condonation of delay was either filed by the assessee. Hence, the CIT(A) dismissed appeal of the assessee in limine on account of limitation. 5. The assessee has filed an affidavit before the Tribunal giving reason for delay in filing of appeal. We deem it appropriate to restore this appeal back to the CIT(A) for denovo adjudication. The assessee shall file an application for condonation of delay supported by an affidavit citing reason for delay in filing of appeal before the CIT(A). The CIT(A) shall considered the same and decide the same in accordance with law laid down by Hon’ble Apex Court in the case of 3 ITA No.4580/Del/2024 (AY 2018-19) Collector Land Acquisition vs. Mst. Katiji & Ors. 167 ITR 471 and Ram Nath Sao @ Ram Nath Sahu & Others vs Gobardhan Sao and Others (2002) 3 SCC 195/AIR 2002 SC 1201 and shall thereafter decide the appeal, in accordance with law. 6. In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on Friday the 09th day of May, 2025. Sd/- Sd/- (AVDHESH KUMAR MISHRA) (VIKAS AWASTHY) लेखाकार सद᭭य/ACCOUNTANT MEMBER ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 09/05/2025 NV/- ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT/CIT(A) 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, DELHI "