SAJJAN SINGH,AJNALA V. INCOME TAX OFFICER WARD 2(1), AMRITSAR, AMRITSAR

ITA 375/ASR/2025

AI Insights

This case involves an appeal by the assessee, Sh. Sajjan Singh, against the order of the CIT (A), NFAC, Delhi, which was based on the order of the AO from the 'Assessment Unit'. The primary issue in the appeal was the rejection of the assessee's appeal by the first appellate authority due to a delay of 126 days in filing the appeal, which was not condoned. The tribunal noted a misrepresentation of facts in form 35, where the assessee stated NIL delay, despite the apparent delay on record. The tribunal decided to remand the matter back to the first appellate authority to allow the assessee to explain the delay and to adjudicate the appeal on its merits if the explanation is satisfactory.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839701 (ITAT-AMRITSAR)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 01-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHARAN DASS
• Assessee Lawyers: RAJAN SRIVASTAVA
• Section: 147; 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER (Physical Hearing) I.T.A. No. 375/Asr/2025 Assessment Year: 2014-15 Sh. Sajjan Singh, 180, VPO Vanie Ke Ajnala, Amritsar. Punjab. [PAN:-GLRPS9909A] (Appellant) Vs. ITO, Ward 2(1), Amritsar. (Respondent) Appellant by Sh.Rajan Srivastava, CA Respondent by Sh. Charan Dass, Sr. DR Date of Hearing 20.01.2026 Date of Pronouncement 26.02.2026 ORDER Per: Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of ld. CIT (A), NFAC, Delhi, passed u/s 250 of the Act, 1961 vide order dated 28.02.2025 which has emanated from the order of AO, ‘Assessment Unit’, passed u/s 144 r.w.s. 147 of the Act, vide order dated 28.03.2023. Printed from counselvise.com I.T.A. No. 375/Asr/2025 Assessment Year: 2014-15 2 2. Condonation of Delay: The appeal is filed belated by one day which is condoned considering the application for condonation of delay. 3. There are nine grounds of appeal raised by the assessee in form 36 before the tribunal but the main grievance is against the rejection of the appeal by the first appellate authority refusing to condone the delay in filing the appeal by 126 (one hundred twenty-six days) 4. There is a misrepresentation of facts in form 35, where the assessee has stated NIL delay, even though on the face of the record the assessment order dated 28/03/2023 has been appealed against on 01/09/2023, resulting in delay, and no condonation prayer has been filed by the assessee before the Ld. first appellate authority, resulting in its dismissal and the same has not been adjudicated on merits. 5. As such we remand the matter back to the Ld. first appellate authority, to allow the assessee an opportunity to explain the delay of 126 days, stating ‘sufficient cause’ and on satisfactory explanation of the same, the grounds of appeal in form 35, may be adjudicated on merits. 5.1 Though voluminous paper book has been filed before us, but in absence of adjudication on merits by the Ld. first appellate authority on various grounds raised in appeal, we refrain from expressing any opinion on merits. Printed from counselvise.com I.T.A. No. 375/Asr/2025 Assessment Year: 2014-15 3 6. Reasonable opportunity to be allowed to the assessee to plead his case and the assessee is also directed to fully cooperate in appellate proceedings. 7. In the result the appeal of the assessee is allowed for statistical purpose. Order pronounced on 26.02.2026 under Rule 34(4) of the Income Tax Appellate Tribunal Rules 1963. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (UDAYAN DASGUPTA) Accountant Member Judicial Member AKV Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4)The DR, I.T.A.T. True Copy By order Printed from counselvise.com I.T.A. No. 375/Asr/2025 Assessment Year: 2014-15 4 Printed from counselvise.com "