SAPNA BANSAL,DELHI V. ITO WARD 5(3)(3), NOIDA

ITA 2246/DEL/2025

AI Insights

This case involves an appeal by Sapna Bansal against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, which had dismissed her appeal due to a delay of 142 days in filing. The delay was attributed to issues with the department's online portal and COVID-19 conditions. The ITAT considered the reasons for the delay and decided to condone it, emphasizing the importance of justice and fair hearing. The case was remitted back to the Assessing Officer for a fresh assessment, with instructions to provide a fair hearing to the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775985 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 04-04-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR ARORA
• Assessee Lawyers: PRATIYUS H JAIN
• Keywords: Opportunity of being heard
• Section: 147

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2246/DEL/2025 (Assessment Year: 2012-13) Sapna Bansal, vs. ITO, Ward 5(3)(3), A-1/401, Galaxo Apartments, Noida. Mayur Vihar Phase 1 Extension, Delhi. (PAN : AAKPB3157D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Pratiyush Jain, CA REVENUE BY : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 02.09.2025 Date of Order : 10.09.2025 O R D E R PER S.RIFAUR RAHMAN,ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“ld. CIT(A)”, for short] dated 19.02.2025 for AY 2012-13. 2. Brief facts of the case are, at the time of hearing, ld. AR of the assessee brought to our notice that the assessment was completed under section 147 r.w.s. 144 of the Income-tax Act, 1961 (for short ‘the Act’) due to non-compliance from the assessee side. Based on the information Printed from counselvise.com 2 ITA No.2246/DEL/2025 available with the AO, the assessment was completed u/s 144 of the Act. He brought to our notice that the assessee filed appeal before the ld. CIT (A) with a delay of 142 days and pointed out before the ld. CIT (A) that the appeal could not be filed due to the fact that earlier the online portal of the department was not functioning properly and subsequently due to Covid conditions, there is a delay of filing of the appeal and requested the ld. CIT (A) to condone the delay. However, ld. CIT (A) after going through the reasons advanced by the assessee for delay in filing the appeal did not condone the delay and accordingly, appeal is not admitted for adjudication. At the time of hearing, ld. AR for the assessee reiterated the submissions made before the ld. CIT (A). He submitted that the delay in filing the appeal before the ld. CIT (A) may be condoned and the matter may be remitted back to Assessing Officer to decide issue afresh on merits with the prayer to give an opportunity of being heard to the assessee. 3. On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and relied on the findings of the lower authorities. 4. Considered the rival submissions and material placed on record. After going through the submissions made by the assessee before the ld. CIT (A) and reiterated before the Bench, we are of the considered view that in Printed from counselvise.com 3 ITA No.2246/DEL/2025 the interest of justice, the delay in filing the appeal before the ld. CIT (A) is to be condoned. Accordingly, we condone the delay in filing the appeal. Further, upon careful consideration, we are of the considered view that in the interest of justice, the matter requires denovo assessment after considering the facts on record. Therefore, we remit back the issues to the file of the Assessing Officer with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. Assessee is directed to fully cooperate with the AO during the proceedings. We hold and direct accordingly. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 10th day of September, 2025. Sd/- sd/- (ANUBHAV SHARMA) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 10.09.2025 TS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "