RAKESH VAJPAYEE,DELHI V. ASSESSMENT UNIT INCOME TAX DEPARTMENT, DELHI

ITA 5523/DEL/2024

AI Insights

The case involves two appeals by the assessee, Shri Rakesh Vajpayee, against the orders of the ld. CIT(A)/NFAC, New Delhi, dated 18.10.2024 for the Assessment Year 2015-16. The primary contention was that the Assessing Officer had made the assessment ex parte and the CIT(A) had erroneously rejected the assessee's application for condonation of delay in filing the appeal. The Departmental Representative supported the decisions of the lower authorities. The Tribunal, after considering the submissions and the materials on record, decided to set aside the matter and remand it back to the CIT(A) for a fresh decision, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312720 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2015-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Assessee Lawyers: SUDARSHAN ROY
• Keywords: Condonation of delay; Opportunity of being heard

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. 5523/DEL/2024 [A.Y 2015-16] ITA No. 5524/DEL/2024 [A.Y 2015-16] Shri Rakesh Vajpayee Vs. The Assessment Unit 392, Gagan Vihar Income-tax Department Delhi Delhi PAN: AOHPN 3400 N (Appellant) (Respondent) Assessee By : Shri Sudarshan Roy, Adv Shri Sanket Gupta, CA Shri Ujjwaal Garg, AR 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 :- Both the above captioned appeals by the assessee are directed against the order of the ld. CIT(A)/NFAC, New Delhi dated 18.10.2024 for A.Y 2015-16. 2 ITA No. 5523 & 5524/DEL/2024 Rakesh Vajpayee [A.Y 2015-16] 2. At the very outset, the ld. counsel for the assessee submitted that the assessment has been made ex parte by the Assessing Officer and the ld. CIT(A) has rejected the application filed for condonation of delay. 3. Per contra, the ld. DR relied upon the orders of the authorities below. 4. We have heard the rival submissions and have perused the relevant material on record. We find that the Assessing Officer has passed the assessment order exparte. The ld. CIT(A) has simply rejected the petition filed for condonation of delay in filing the appeal before the ld. CIT(A) without appreciating the explanation submitted by the assessee and no merits were dealt with while passing the appellate order. 5. In view of the above facts and circumstances and in the interest of justice and fair play, we are of the considered view that the delay may be condoned. We, therefore, deem it fit to restore the matter back to the file of the ld. CIT(A) to decide the issues afresh after allowing adequate opportunity of being heard to the assessee. 3 ITA No. 5523 & 5524/DEL/2024 Rakesh Vajpayee [A.Y 2015-16] 6. The ld. CIT(A) is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information /documents as required by the authorities. 7. In the result, appeal of assessee in ITA No. 5523 and 5524/DEL/2024 are 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/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi 4 ITA No. 5523 & 5524/DEL/2024 Rakesh Vajpayee [A.Y 2015-16] 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 "