POORAN SINGH RANA,DEHRADUN V. INCOME TAX OFFICER, WARD 1(2)(1), DEHRADUN, DEHRADUN

ITA 282/DDN/2025

AI Insights

The case involves Pooran Singh Rana, a senior citizen and appellant, who contested the orders of the Income Tax Officer and the Commissioner of Income Tax (Appeals) regarding the assessment for the year 2017-18. The appellant faced a delay in filing the appeal due to health issues exacerbated by the COVID-19 pandemic. The Tribunal considered the delay and the circumstances under which the previous orders were passed, noting the absence of the appellant's participation and the lack of a comprehensive examination of the appeal grounds by the lower authorities. The Tribunal's decision to allow a de-novo assessment underscores the importance of adhering to natural justice and providing a fair hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839160 (ITAT-DEHRADUN)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 31-12-2025
• Other Referred Cases: Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: . A. S. RANA
• Assessee Lawyers: RAJIV SHANI
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 144

Judgement Text

"1 ITA No. 282/DDN/2025 Pooran Singh Rana Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 282/DDN/2025 (A.Y. 2017-18) Pooran Singh Rana Ward No. 6, Village Kandal, Koti, Athoorwala, Dehradun, Uttarakhand PAN: BAJPR8145P Vs Income Tax officer Ward 1(1) (2) Dehradun, Uttarakhand Appellant Respondent Assessee by Sh. Rajiv Shani, CA Revenue by Sh. Sh. A. S. Rana, Sr. DR Date of Hearing 12/02/2026 Date of Pronouncement 18/02/2026 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 03/02/2025 for the Assessment Year 2017-18. 2. There is a delay of 245 daysin filing the present Appeal. The Assessee contended that, the Assessee is a senior citizen and his health has been impacted due to Covid-19 situations, therefore, the Assessee could not file the Appeal on time. To substantiate the same, Assessee has also Printed from counselvise.com 2 ITA No. 282/DDN/2025 Pooran Singh Rana Vs. ITO produced medical certificate and sought for condoning the delay in filing the present Appeal. 3. Per contra, the Ld. Department's Representative submitted that, there is no sufficient cause to condone the inordinate delay, thus sought for dismissal of the present Appeal on delay in latches. 4. We have heard both the parties and perused the material available on record on the issue of delay in filing the present Appeal. The Assessee contended that he is a senior citizen and his health has been impacted due to Covid-19 situations, therefore, the Assessee could not file the Appeal on time. In order to substantiate the said contention, Assessee has also produced medical certificate. 5. The Hon'ble Supreme Court time and again clarified that the delay in filing the Appeal with sufficient cause should be looked into in a liberal way and shall condone the delay. In the landmark decision in Collector, Land & Acquisition vs. Mst. Katiji& Others (1987) 167 ITR 471 (SC), the Hon'ble Supreme Court settled the law that the delay when supported by justifiable reasons, must make way for the cause of substantial justice. Considering the above facts and circumstances, we condone the delay of 245days in filing the present Appeal. Printed from counselvise.com 3 ITA No. 282/DDN/2025 Pooran Singh Rana Vs. ITO 6. Brief facts of the case are that, an assessment order came to be passed on 20/12/2019 u/s 144 of the Income Tax Act, 1961 ('Act' for short) by making certain additions. The Assessee preferred an Appeal before the Ld. CIT(A) which has been dismissed on 03/02/2025 vide order impugned. As against the order of the Ld. CIT(A) dated 03/02/2025, the Assessee preferred the present Appeal. 7. The Ld. Counsel for the Assessee submitted that both the order of the A.O. as well as Ld. CIT(A) are ex-parte and the Ld. CIT(A) has not decided on the grounds of the Appeal of the Assessee and the order impugned came to be passed in violation of principals of natural justice. Thus, sought for allowing the Appeal. 8. Per contra, the Ld. Department's Representative submitted that the Assessee is a chronic defaulter who has not appeared before the Lower Authorities, therefore, both the A.O. as well as the Ld. CIT(A) have passed the respective orders in accordance with law which requires no interference, thus by relying on the orders of the Lower Authorities sought for dismissal of the Appeal. 9. We have heard both the parties and perused the material available on record. Both the order of the A.O. as well as order of the Ld. CIT(A) are ex-parte, wherein the Assessee has not participated in any of the Printed from counselvise.com 4 ITA No. 282/DDN/2025 Pooran Singh Rana Vs. ITO proceedings. Even the Ld. CIT(A) has not decided all the grounds of Appeal on its merits. In view of the above, in the interest of justice, we deem it fit to restore the issue to the file of the A.O. for de-novo assessment. Needless to say, the A.O. shall provide opportunity of being heard to the Assessee before passing the assessment order in accordance with law. The Assessee is also directed to participate in assessment proceedings without fail. 10. In the result, the Appeal of the Appellant is partly allowed for statistical purpose. Order pronounced in the open court on 18th February, 2026 Sd/- Sd/- (SANJAY AWASTHI) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 18 .02.2026 Reshma Naheed, Sr.P.S Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com 5 ITA No. 282/DDN/2025 Pooran Singh Rana Vs. ITO Printed from counselvise.com "