RISHABH BHATIA,PANIPAT, HARYANA V. INCOME TAX OFFICER, PANIPAT, HARYANA

ITA 4789/DEL/2024

AI Insights

The case involves an appeal by Rishabh Bhatia against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which arose from an earlier order by the Assessing Officer under section 143(3) of the Income Tax Act for the Assessment Year 2017-18. The appeal was initially filed late due to an oversight by the assessee's counsel, but the delay was condoned by the Tribunal. The primary contention in the appeal was the ex-parte order passed by the CIT(A), which confirmed the additions made by the Assessing Officer due to the non-appearance of the assessee. The Tribunal found merit in the assessee's request for a fresh hearing and thus remitted the matter back to the CIT(A).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 47278 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANINDER KAUR
• Assessee Lawyers: UDIT DAD
• Keywords: Condonation of delay; Opportunity of being heard
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA No.4789/Del/2024 (ASSESSMENT YEAR: 2017-18) Rishabh Bhatia 10-R, Model Town, Panipat, Haryana-132103 PAN-AADCN3076F Vs. Income Tax Officer, Panipat, Haryana. (Appellant) (Respondent) Assessee by Shri Udit Dad, Adv. Department by Dr. Maninder Kaur, Sr. DR Date of Hearing 07/04/2025 Date of Pronouncement 07/04/2025 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is against the order dated 29.07.2024 passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi arising out of the order dated 28.12.2019 passed u/s 143(3) of the Act by the Assessing Officer, Ward-5, Panipat [hereinafter referred to as ‘the Act’] for Assessment Year 2017-18. 2. The appeal was barred by limitation for 18 days, in support of which the application for condonation of delay has been filed by the assessee, perusal of which, it appears that due to an inadvertent 2 ITA No.4789/Del/2024 Rishabh Bhatia vs. ITO oversight on the part of the staff at the office of the Counsel for the assessee, the receipt of the impugned order was not promptly brought to the attention of the Ld. Counsel, and, therefore, the appeal could not be filed in time. The assessee being diligent in pursing their matter when enquired from their Counsel about the status of the appeal, the counsel immediately took cognizance of the receipt of the impugned order and filed the appeal. The reason assigned by the assessee for filing the appeal late as discussed hereinabove, seems to be genuine which has also not been confronted by the Ld. DR. Hence, the delay is condoned. The appeal is, thus, admitted. 3. At the very threshold, the Ld. Counsel for the assessee submitted before us, that before the Ld. CIT(A) the assessee could not appear inspite of notices being sent upon him and further that adjournments were sought for as he was busy for gathering materials from ample sources. Though such submission made by the assessee has been duly recorded by the Ld. CIT(A), the said authority passed the order ex-parte confirming addition made by the Ld. AO due to such non-compliance made by the assessee. In that view of the matter, the Ld. Counsel appearing for the assessee humbly prays for further opportunities of being heard to the assessee to get the issue considered on merit by the authorities below afresh. Eventually such prayer made by the Ld. AO, has not been confronted by the Ld. DR with all his fairness. 3 ITA No.4789/Del/2024 Rishabh Bhatia vs. ITO 2. Having heard the Ld. Counsels appearing for the parties and having regard to the facts and circumstances of the matter, we find that the assessee be given a further opportunity of being heard in order to prevent the miscarriage of justice. We thus, disposed of this appeal by remitting this issue to the file of the Ld. CIT(A) for adjudication of the matter afresh upon giving opportunities of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. We also make it clear that in the event the assessee does not cooperate with the First Appellate Authority, the said authority would be at liberty to dispose of the appeal strictly in accordance with law. 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 07/4/2025. Sd/- Sd/- (ANNAPURNA GUPTA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 09/04/2025 PK/Sr. Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI "