RADHESHYAM SHYAMLAL GUPTA,MUMBAI V. INCOME TAX OFFICER, WD-11(2)(2), MUMBAI

ITA 6103/MUM/2025

AI Insights

This case involves an appeal by the assessee, Radheshyam Shyamlal Gupta, against the order of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre, Delhi, which sustained the assessment order determining a Long Term Capital Gain of Rs. 37,21,230/- on the transfer of property. The primary contention in the appeal was the dismissal of the assessee's appeal by the Ld.CIT(A) on account of delay, without considering the affidavit and supporting documents that purportedly justified the delay. The Tribunal found merit in the assessee's argument and decided to remit the matter back to the Ld.CIT(A) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791597 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 29-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BRAJENDRA KUMAR
• Assessee Lawyers: JAY THAKKAR
• Keywords: Condonation of delay; Reasonable cause
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “SMC” BENCH : MUMBAI BEFORE JUSTICE (RETD.) SHRI C.V. BHADANG, PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER ITA No. 6103/Mum/2025 Assessment Year : 2012-13 Radheshyam Shyamlal Gupta, 5th Floor, Anuradha Satyamurty Residency Plot No.16, N.S. Road No.11, JVPD Scheme, Juhu, Mumbai-400049. PAN : AABPG4019L vs. Income Tax Officer, Ward-11(2)(2), Aayakar Bhavan, M.K.Road, Mumbai-400020. (Appellant) (Respondent) For Assessee : Shri Jay Thakkar For Revenue : Shri Brajendra Kumar Date of Hearing : 02-12-2025 Date of Pronouncement : 10-12-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟], dated 04-07-2025, pertaining to Assessment Year (AY) 2012-13. 2. Briefly stated, facts of the case are that assessment in this case was completed u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 („the Act‟), wherein the AO has determined the Long Term Capital Gain at Rs. 37,21,230/-, being the 50% share of the assessee in respect of transfer of Printed from counselvise.com 2 ITA No. 6103/Mum/2025 property, namely, Flat No. 2A & 2B, Anuradha Satyamurty Residency, Plot No.16, 11th Road, Juhu, Vile Parle (West), Mumbai, which the assessee has sold jointly with his wife, Mrs. Shubhadra R. Gupta. The assessee thereafter carried the matter in appeal before the Ld.CIT(A), who has since sustained the order of the AO and dismissed the appeal filed by the assessee on account of delay. Against the said order, the assessee is in appeal before us. 3. During the course of hearing, the Ld.AR submitted that the Ld.CIT(A) has dismissed the appeal on account of delay in filing the appeal. However, the Ld.CIT(A) has not taken into consideration the affidavit along with the supporting documents filed before the Ld.CIT(A), Court Rozanama, EOW proceedings, proceedings before MPID court and other documents, which substantiate that there was a reasonable cause for the delay in filing the appeal. It was submitted that the assessee be allowed one more opportunity and the matter may be remitted to the file of the Ld.CIT(A) for necessary adjudication. 4. The Ld. DR has been heard, who has submitted that there was substantial delay in filing the appeal by the assessee after excluding the Covid period and the assessee has not submitted any cogent and verifiable evidence, explaining the delay in filing the appeal and it was accordingly submitted that the order so passed by the Ld.CIT(A) be sustained. 5. We have heard the rival contentions and perused the material available on record. In light of submissions made by the Ld.AR that the Ld.CIT(A) has not taken into consideration the affidavit along with the supporting documents in terms of various Court cases and copies of which have been placed on record, we believe that it would be fair and reasonable Printed from counselvise.com 3 ITA No. 6103/Mum/2025 that the matter is remitted to the file of the Ld.CIT(A) to consider the assessee‟s application seeking condonation of delay and decide the matter afresh after providing reasonable opportunity to the assessee. The assessee is also directed to attend to the proceedings and submit necessary information/documentation as so advised. The matter is accordingly remitted to the file of the Ld.CIT(A) for necessary adjudication. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 10-12-2025. Sd/- Sd/- (JUSTICE (RETD.) C.V. BHADANG) PRESIDENT (VIKRAM SINGH YADAV) ACCOUNTANT MEMBER Mumbai, Dated: 10-12-2025 TNMM Copy to : 1) The Appellant 2) The Respondent 3) The CIT concerned 4) The D.R, ITAT, Mumbai 5) Guard file By Order Dy./Asst. Registrar I.T.A.T, Mumbai Printed from counselvise.com "