PRAVEEN GUPTA,BHOPAL V. AO, BHOPAL

ITA 652/IND/2024

AI Insights

The case involves Praveen Gupta, the appellant, who filed an appeal against the order of the Commissioner of Income-Tax (Appeals)-NFAC, Delhi, which had dismissed his first appeal due to a perceived delay of 98 days in filing. The primary contention was regarding the calculation of the delay period, which the CIT(A) calculated from the date the assessment order was passed, rather than from the date of service of the order to the assessee. The appellant argued that the appeal was filed within the statutory period from the date of service, not from the date of passing the order. Both parties agreed that the matter should be remanded back to the CIT(A) for a fresh examination of the timing of the appeal filing and to allow the assessee to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470302 (ITAT-INDORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2020-2021
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: FORASSESSEESUBMITTEDTHATTHECIT A; FORREVENUEAGREESWITHTHESUBMISSIONOFLD.ARBUTMAKESA; SHRIASHISHPORWAL
• Assessee Lawyers: SHRIASGARKHAN
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

"Page 1 of 3 आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.652/Ind/2024 Assessment Year:2020-21 Praveen Gupta B-18 Palace Orchard, Kolar Road, Bhopal -462016 बनाम/ Vs. AO, NFAC Delhi (Assessee/Appellant) (Revenue/Respondent) PAN: ADBPG3793N Assessee by Shri Asgar Khan, Adv. Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 17.03.2025 Date of Pronouncement 18.03.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first-appeal dated 29.06.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 21.09.2022 passed by learned Assessment Unit of Income-tax Department [“AO”] u/s 143(3) r.w.s. 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2020-21, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). Praveen Gupta ITA No. 652/Ind/2024 - AY 2020-21 Page 2 of 3 2. During hearing, it emerged that the CIT(A) has dismissed assessee’s first-appeal on the footing of belated filing by 98 days although the assessee mentioned “No” against “S.No. 14 – Whether there is delay in filing appeal” in Form No. 35 filed to CIT(A). Ld. AR for assessee submitted that the CIT(A) has calculated delay of 98 days from 21.09.2022 which was “the date on which assessment-order was passed” and not “the date of service of assessment-order upon assessee”. He submitted that the statutory period for filing of first-appeal has to be reckoned from “the date of service of assessment-order” and not from “the date on which the assessment-order was passed”. Ld. AR further submitted that the assessee wants to represent his case before the CIT(A) so as to demonstrate that the first-appeal was filed in time from “the date of service of assessment-order” and still the CIT(A) would not be satisfied, the assessee would be praying to CIT(A) for condonation of delay. He further agreed that the assessee shall also be making adequate representation on the merits of issues involved as and when called by CIT(A). Therefore, in the interest of justice an opportunity must be given to assessee to make a representation before CIT(A) and the present matter must be remanded to the file of CIT(A). 3. Ld. DR for revenue agrees with the submission of Ld. AR but makes a request to direct the assessee to represent his case before CIT(A) and do not seek unnecessary adjournments. 4. Considering above submissions of parties and also having regard to the principle of natural justice and fair play, we deem it fit to remand this Praveen Gupta ITA No. 652/Ind/2024 - AY 2020-21 Page 3 of 3 matter back to the file of CIT(A) for adjudication afresh. The CIT(A) shall give necessary opportunity of hearing to assessee and pass an apt order. The assessee is also directed to ensure participation in the hearings as may be fixed by CIT(A) and do not seek unnecessary adjournments failing which the CIT(A) shall be at liberty to pass appropriate order in accordance with law. Ordered accordingly. 5. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in open court on 18/03/2025 Sd/- Sd/- (PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक/Dated : 18/03/2025 Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPSrp Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore "