RADHE RADHE INDIAN OIL,ETAWAH V. ITO, WARD 2(2)(5), INCOME TAX OFFICE

ITA 207/AGR/2023

AI Insights

The case involves Radhe Radhe Indian Oil appealing against the order of the National Faceless Appeal Centre (NFAC), which dismissed their appeal as non-admissible due to a delay of 10 months and 16 days in filing. The original assessment by the Income Tax Officer (ITO), Ward-2(2)(5), Etawah, included significant additions to the assessee's income, which the NFAC upheld. The Tribunal found that the NFAC did not issue a defect notice before dismissing the appeal and directed the NFAC to reconsider the admissibility of the appeal, allowing the assessee to present reasons for the delay.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470227 (ITAT-AGRA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHALENNDRA SRIVASTAVA
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “DB”: AGRA SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER (Through virtual hearing) ITA No. 207/AGR/2023 (Assessment Year: 2017-18) Radhe Radhe Indian Oil, 23-B, Friends Colony, Etawah, Uttar Pradesh Vs. ITO, Ward-2(2)(5), Etawah (Appellant) (Respondent) PAN: AARFR4416N Assessee by : None Revenue by: Shri Shalenndra Srivastava, Sr. DR Date of Hearing 05/02/2025 Date of pronouncement 05/02/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.207/AGR/2023 for AY 2017-18, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] dated 16.10.2023 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 17.12.2020 by the Assessing Officer, ITO, Ward-2(2)(5), Etawah (hereinafter referred to as ‘ld. AO’). 2. Though the assessee has raised several grounds of appeal before us, the preliminary issue to be decided in this appeal is as to whether the ld NFAC was justified in dismissing the appeal as non-admissible in the facts and circumstances of the instant case. ITA No. 207/AGR/2023 Radhe Radhe Indian Oil Page | 2 3. None appeared on behalf of the assessee. We have heard the ld DR and perused the materials available on record. On perusal of the order of the ld NFAC, we find that the ld NFAC had dismissed the appeal as non- admissible by not condoning the delay in filing of appeal before it by 10 months and 16 days. We find that the assessee firm had filed its return of income declaring total income of Rs 3,52,060/- and assessment stood completed u/s 143(3) of the Act on 31/12/2019 determining total income at Rs 2,38,44,130/- after making the following additions:- a) Addition in capital account of Smt Pallavi Agrawal -Rs 2,50,000 b) Addition in capital account of Shri Akhil Agrawal -Rs 11,00,000 c) Unsecured loan from Singh Filling Station - Rs 12,50,000 d) Cash deposit during demonetization period - Rs 2,11,55,560 e) Diesel expenses - Rs 88,570 4. Admittedly there was a delay in filing of appeal before the ld NFAC by the assessee. The assessee had pleaded before us in the grounds of appeal that no defect notice was issued by the ld NFAC before dismissing the appeal as non-admissible. Hence we direct the ld NFAC to issue a defect notice to the assessee seeking reasons for delayed filing of appeal, consider the reply judiciously in accordance with law. If the delay is decided to be condoned by the ld NFAC, the NFAC should decide the other grounds raised before it on merits. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. With these directions, the grounds raised by the assessee are allowed for statistical purposes. ITA No. 207/AGR/2023 Radhe Radhe Indian Oil Page | 3 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 05/02/2025. -Sd/- -Sd/- (SATBEER SINGH GODARA) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated:05/02/2025 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi "