PAWAN KUMAR AGARWALA,GS ROAD V. ACIT CIRCLE-4, GS ROAD

ITA 162/GTY/2024

AI Insights

The case involves an appeal by Pawan Kumar Agarwala against the order of the Commissioner of Income-tax (Appeals)-9, Mumbai, which dismissed his appeal in limine for the Assessment Year 2017-18 due to a delay of 35 days in filing. The assessee's counsel argued that the delay was due to bona fide and genuine reasons, and the dismissal violated the principles of natural justice and fair play. The Departmental Representative did not object to the restoration of the case to the CIT(A). The Tribunal found the reasons for the delay to be genuine and thus condoned the delay, restoring the appeal to the CIT(A) for a decision on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772319 (ITAT-GUWAHATI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAUSIK RAY
• Assessee Lawyers: UTTAM KUMAR BORTHAKUR
• Keywords: Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL ‘GUWAHATI’ BENCH, GUWAHATI’ BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM ITA No. 162/GTY/2024 (Assessment Year:2017-18) Pawan Kumar Agarwala, House No.19, Aaykar Bhavan/L4, GS Road, Tarun Nagar, Assam-781005 Vs. ACIT, Circle-4, Aaykar Bhavan, Christian Basti, GS Road,] Assam-781005 (Appellant) (Respondent) PAN No. ABVPA5961E Assessee by : Uttam Kumar Borthakur, AR Revenue by : Shri Kausik Ray, DR Date of hearing: 21.07.2025 Date of pronouncement: 27.08.2025 O R D E R Per Rajesh Kumar, AM: This appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals)-9, Mumbai (hereinafter referred to as the “Ld. CIT(A)”] dated 29.05.2024 for the A.Y. 2017- 18. 02. At the outset, the Learned Council of the assessee submitted before us that the Learned CIT (A) has passed the appellate order dismissing the appeal in Limine without condoning the delay of 35 days, which was on account of bona fide and genuine reasons. The ld. Counsel for the assessee submitted that the order passed by the Learned CIT (A) is in violation of the principles of natural justice and fair play and accordingly, the assessee need to be given one more opportunity of Printed from counselvise.com Page | 2 ITA No. 162/GTY/2024 Pawan Kumar Agarwala; A.Y. 2017-18 hearing before the Learned CIT (A) by restoring the issue back to the file of the Learned CIT (A). 03. The learned DR on the other hand did not object for the same. 04. After hearing the rival contentions and perusing the materials available on record, we find that the order has been passed by ld. CIT(A) dismissing the appeal in Limine without condoning the delay of 35 days. As we found the reasons to be genuine and bona fide, therefore, delay is condoned and restore the appeal to the file of the Learned CIT (A) with a direction to decide the same on merit, after affording reasonable opportunity of hearing to the assessee. 05. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 27.08.2025. Sd/- Sd/- (MANOMOHAN DAS) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 27.08.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Guwahati Printed from counselvise.com "