RAJANI DEVI KASHI REDDY,HYDERABAD V. DCIT, SALARY CIRCLE CIRCLE 12(1), HYDERABAD

SA 101/DEL/2025

AI Insights

The case involves Rajani Devi Kashi Reddy, who filed a stay application against an outstanding demand for the assessment year 2015-16, linked to an exparte order under sections 144/147 of the Income Tax Act. The appeal was initially dismissed by the Ld. CIT(A) due to a 165-day delay in filing, attributed to the assessee's health issues and change of address. The Tribunal, after hearing the Departmental Representative and considering the medical certificates provided, decided to condone the delay and remit the case back to the Ld. CIT(A) for a decision on merits, thus rendering the stay application infructuous.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312305 (ITAT-DELHI)
• Appeal Type: Stay Application
• Pronouncement Date: 30-04-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Keywords: Opportunity of being heard; Reasonable cause; Application of stay

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’’ : NEW DELHI) BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER SA No. 101/Del/2025 Arising out of ITA No. 5038/Del/2024 Asstt. Year: 2015-16 AND ITA NO. 5038/Del/2024 Asstt. Year: 2015-16 RAJANI DEVI KASHI REDDY, FLAT NO. 103, MOTHE APARTMENTS, 3-4-859, BARKATHPURA, OPP. ANDHRA YUVATHI MANDALI, HIMAYATNAGAR, HYDERABAD-500027 (PAN: ALHPR3716P) Vs DCIT, SLARY CIRCLE 12(1), HYDERABAD (APPELLANT) (RESPONDENT) PAN No. BDPPG7239G Assessee by : None Revenue by : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing: 23.04.2025 Date of Pronouncement: 30.04.2025 ORDER Per Shamim Yahya, AM : This Stay Application under Rule 35A of the Income Tax Appellate Tribunal Rules, 1963 has been preferred by the assessee, seeking stay of the outstanding demand in dispute for the 2 assessment year 2015-16 and the corresponding appeal being ITA no. 5038/Del/2024 has been filed against the order dated 24.09.2024 passed by the NFAC, Delhi. 2. None appeared on behalf of the assessee, hence, we are proceeding exparte qua the assessee, after hearing the Ld. DR and perusing the records. 3. It is noticed that AO has passed the exparte order on 20.3.2023 u/s. 144/147 of the Act and Ld. CIT(A) has dismissed the appeal on account of delay in filing the appeal before him. We note that there is a delay of 165 days in filing the appeal before the Ld. CIT(A), which was occurred due to change of address and due to blocking of email on account of excess capacity utilization and as a result thereof, the assessee remained un-complied with the notices and orders of the authorities below. It was further noted that during the period April to September, 2023, the assesse had severe health issues and had to spent considerable time taking care of her health and medical ailments and for this purpose, medical certificates were attached with the Paper Book being Annexure-2. Ld. DR relied upon the orders of the authorities below. 4. Upon careful consideration, we find reasonable cause has been attributed for delay in filing the appeal before the Ld. CIT(A), as aforesaid, as a result thereof, the appeal of the assessee was not filed before the Ld. CIT(A) in time. Therefore, we condone the delay in dispute before the ld. CIT(A) and accordingly, remit back the matter to the file of the Ld. CIT(A) with the directions to consider the same afresh, and pass a speaking order on the merits of the case after giving adequate opportunity of being heard to the assessee. We hold and direct accordingly. 3 5. Since we have remitted back the issues to the file of the Ld. CIT(A) in the corresponding appeal for fresh adjudication, as aforesaid, hence, the instant stay application has become infructuous and dismissed as such. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes and the stay application stand dismissed. Order pronounced on 30.04.2025. Sd/- (SUDHIR KUMAR) Sd/- (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER SRBHATNAGAR Copy forwarded to:- 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT Assistant Registrar 4 1. Date of dictation of Tribunal Order 24.04.25 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 24.04.25 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 along with 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. Date on which the file goes for Xerox 12. Date on which the file goes for endorsement 13. 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 dispatch section 16 Date of Dispatch of the Order "