REAL HEIGHT DEVELOPERS PRIVATE LIMITED,DELHI V. INCOME TAX OFFICER, CIRCLE- 19(1), DELHI, DELHI

ITA 1599/DEL/2025

AI Insights

The case involves Real Height Developers Pvt. Ltd., the appellant, contesting an order from the NFAC which dismissed their appeal due to a purported delay in filing. The Tribunal noted that the delay had been previously condoned by a coordinate bench, which allowed the assessee to pursue the appeal against the intimation passed under section 143(1) of the Income Tax Act. The NFAC's dismissal of the appeal without considering the merits was deemed erroneous, leading to the setting aside of their order and a directive for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669219 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2021-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: NARPAT SINGH
• Keywords: Set aside; Opportunity of being heard; Competent authority

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1599/Del/2025 Assessment Year: 2021-22 Real Height Developers Pvt. Ltd., J-9 SF, J Block, Dilshad Colony, Shiv Mandir, Delhi – 110 095. PAN: AAGCR5941J Vs ITO, Circle-19(1), Delhi. (Appellant) (Respondent) Assessee by : None Revenue by : Shri Narpat Singh, Sr. DR Date of Hearing : 24.06.2025 Date of Pronouncement : 24.06.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 20.02.2025 of the Ld. Commissioner of Income-tax (Appeals). 2. None has appeared for the assessee at the time of hearing. Heard ld. DR and perused the records. Amongst other grounds, the assessee has raised a ground No.4 that the appeal of the assessee was dismissed on the ground of delay in filing the appeal even though the same was condoned by the Tribunal. We could find from the records that by ITA No. 1146/Del/2024 Assessment ITA No.1599/Del/2025 2 Year 2021-22 order dated 19.12.2024 the coordinate bench after taking into consideration the earlier order of the CIT(A) dated 17.01.2024, had restored the issue to the files of CIT(A) with following directions; “6. Having regard to the peculiar circumstances, we grant liberty to the assessee to pursue appeal against the intimation passed under section 143(1) of the Act, if so advised, within 30 days from the date of receipt of the order of the Tribunal in the present proceedings. Intervening delay arising in filing of appeal against section 143(1) of the Act before the Competent Authority stands condoned.” 3. Now by impugned order NFAC has passed following order; “Here on going through the form 35 filed by the assessee, it is noticed that the assessee has filed appeal on 17.01.2025 but the due to date to file appeal was 25.11.2022 as the assessee got the CPC order u/s.143(1) (which the assessee disputed in appeal) on 25.10.2022. Moreover, the assessee has not furnished any petition (or explanation) justifying this huge delay of 751 days in filling of appeal. In light of the above facts that the there is such a huge delay of 751 days without any valid justification, the appeal of the assessee is not admitted. Accordingly appeal of the assessee is dismissed without going into merits of the case.” 4. NFAC has apparently fallen in error in dismissing the appeal before it on the basis of delay while same already stood condoned by the coordinate bench by order dated order 19.12.2024 Thus we consider it an appropriate case to allow the assessee opportunity to contest on merits. The impugned order is set aside and the issue is remitted back to the files of the NFAC with a direction to pass an order afresh as per order dated 19.12.2024 (supra), after giving the ITA No.1599/Del/2025 3 assessee an opportunity of being heard and an opportunity to contest the issue on merits. The appeal is allowed for statistical purposes only. Order pronounced in the open court on 24.06.2025. Sd/- Sd/- (MANISH AGARWAL) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 24th June, 2025. dk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi "