PRADEEP KUMAR ADLAKHA,GURGAON V. CIT(A), GURGAON, HARYANA

ITA 3545/DEL/2024

AI Insights

This case involves an appeal by Pradeep Kumar Adlakha against the order of the CIT(A)/NFAC New Delhi, which was initially dismissed due to the absence of the assessee's representation. The primary issues in the appeal included the additions made under sections 68 and 69A of the Income Tax Act, and the invocation of section 115BBE, which the assessee contested as erroneous. The Tribunal found merit in the assessee's reasons for the delay in filing the appeal, attributed to his son's illness, and thus condoned the delay. The Tribunal also noted the need for a fresh examination of the case by the CIT(A), considering the legal precedent set by the Madras High Court regarding the specific applicability of section 115BBE.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312711 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2017-2018
• Other Referred Cases: S.M.I.L.E. Microfinance Ltd. Vs. ACIT, W.P. (MD) No.2078 of 2020 & 1742 of 2020
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Assessee Lawyers: M.R. SAHU
• Keywords: Condonation of delay; Reasonable cause
• Section: 68

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3545/DEL/2024 [A.Y 2017-18] Pradeep Kumar Adlakha Vs. The C.I.T(A) House No. 426, Gali No. 6, Gurgaon Madan Puri, Gurgaon Haryana PAN: AFWPA 7503 D (Appellant) (Respondent) Assessee By : Shri M.R. Sahu, CA Department By : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing : 29.04.2025 Date of Pronouncement : 29.04.2025 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the assessee is directed against the order of the ld. CIT(A)/NFAC New Delhi dated 12.10.2023 for A.Y 2017-18. 2 ITA No. 3545/DEL/2024 Pradeep Kumar Adlakha [A.Y 2017-18] 2. The assessee has filed an application praying for condonation of delay of 236 days on account of illness of son which caused mental disturbance and pressure. Medical certificates and affidavit in this regard have been placed on record by the assessee. 3. We have considered the reasons stated in the application and find them to be reasonable. Accordingly, we condone the delay and admit the appeal. 4. At the very outset, the ld. counsel for the assessee stated that there was no representation before the ld. CIT(A) and hence the ld. CIT(A) dismissed the appeal of the assessee. The ld. counsel for the assessee further pointed out that the Assessing Officer had made addition u/s 68 and 69A of the Act and invoked provisions of section 115 BBE of the Act which is erroneous. 5. We have heard the rival submissions and have perused the relevant material on record. We find that the assessee had reasonable cause for not attending the proceedings before the CIT(A). Accordingly, in the interest of justice and fair play, we deem it fit to restore these issue to the file of the ld. CIT(A) for adjudication afresh. The CIT(A) is directed to afford reasonable opportunity to the assessee to present its case and 3 ITA No. 3545/DEL/2024 Pradeep Kumar Adlakha [A.Y 2017-18] decide the issue accordingly. The assessee is also directed to avail the opportunity and join the proceedings as and when required. 6. In so far as assessee's levy of tax at a higher rate under section 115BBE of the Act is concerned, we find that the Madras High Court in the Writ petition in the case of S.M.I.L.E. Microfinance Ltd. Vs. ACIT, W.P. (MD) No.2078 of 2020 & 1742 of 2020, dated 19.11.2024 (Madras) has held that the impugned statutory provision would come into effect on the transaction done on or after 01.04.2017 only. Accordingly,we direct the ld. CIT(A) to consider the decision of the Hon'ble Madras High Court as above while adjudicating the issue in hand. The grounds raised by the assessee are allowed for statistical purposes. 7. In the result, appeal of assessee in ITA No. 3545/DEL/2024 is allowed for statistical purposes. Order pronounced in open court on 29.04.2025. Sd/- Sd/- [SATBEER SINGH GODARA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 29th APRIL, 2025. VL/ 4 ITA No. 3545/DEL/2024 Pradeep Kumar Adlakha [A.Y 2017-18] Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order . 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 3. Date on which the typed draft Tribunal Order is placed before the other Member 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S./P.S. 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S./P.S. on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal Order 9. Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial) 11. The date on which the file goes for xerox 12. The date on which the file goes for endorsement 13. The date on which the file goes to the Superintendent for checking 14. The date on which the file goes to the Assistant Registrar for signature on the Tribunal order 15. Date on which the file goes to the dispatch section 16. Date of Dispatch of the Order "