SATBIR SINGH,ROHTAK V. ITO WARD 2, ROHTAK

ITA 1848/DEL/2024

AI Insights

The case involves Satbir Singh, the Assessee, who appealed against the order of the CIT(A)/National Faceless Appeal Centre (NFAC) for the Assessment Year 2013-14. The Assessee had not initially filed a return for the said year but was later found to have made certain transactions that led to a reopening of his case under section 147 of the Income Tax Act, 1961. A notice under section 148 was issued, to which the Assessee responded by filing a return on 31/05/2021, which was deemed non-est by the A.O. due to it being filed after the prescribed deadline of 30/04/2021. However, this deadline was later found to be extended to 31/05/2021 due to a CBDT circular related to the COVID-19 pandemic. The Tribunal's decision to remand the case was influenced by this circular, correcting the lower authorities' error in treating the return as invalid.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314382 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAHIL KUMAR BANSAL
• Assessee Lawyers: NAVEEN GUPTA
• Keywords: Set aside; TDS
• Section: 147; 148; 144; 194C

Judgement Text

"1 ITA No. 1848/Del/2024 Satbir Singh Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1848/Del/2024 (A.Y. 2013-14) Satbir Singh House No. 894, Sector 3, Rohtak, Haryana PAN: AGCPS0974M Vs. ITO Ward-2 Income Tax Office, Rohtak Haryana Appellant Respondent Assessee by Shri Naveen Gupta, Advocate Revenue by Sh. Sahil Kumar Bansal, Sr. DR Date of Hearing 05/05/2025 Date of Pronouncement 07/05/2025 ORDER PER YOGESH KUMAR, U.S. JM: This appeal is filed by the Assessee against the order of the CIT(A)/ National Faceless Appeal Centre, (‘NFAC’ for short) dated 28/02/2024 for the Assessment Year 2013-14. 2. Brief facts of the case are that, the Assessee has not filed return of income for Assessment Year 2013-14. Information was received that the Assessee has made certain transactions of depositing cash in the saving bank account and also banking company and made a violation of TDS u/s 194C of the Income Tax Act, 1961 (‘Act’ for short). The case of the Assessee was reopened u/s 147 of the Act. A notice u/s 148 of the Act came to be issued on 30/03/2021 for Assessment Year 2013-14. As per the A.O., the Assessee should have filed return of income in response to notice u/s 148 of the Act within 30 days from 2 ITA No. 1848/Del/2024 Satbir Singh Vs. ITO the receipt of the said notice. The Assessee filed return on 31/05/2021 in response to notice dated 30/03/2021 issued u/s 148 of the Act declaring an income atRs. 3,63,496/-. The A.O. was of the opinion that the Assessee was required to file the return of income latest by 30/04/2021 and having failed to do so, the Ld. A.O. treated the return filed on 31/05/2021 as non-est. Further A.O. passed theassessment order u/s 144 of the Act r.w. Section 144B and 147 of the Act on 29/03/2022. The Assessee preferred an Appeal before the CIT(A). The Ld. CIT(A) vide order dated 28/02/2024, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A) dated 28/02/2024, the Assessee is before this Tribunal. 3. The Ld. Assessee's Representative has restricted his submission only to the effect that, the A.O. has committed error in treating the Return filed by the Assessee in response to notice u/s 148 of the Act as in-valid return and non-est, though the Assessee has filed return well within the time prescribed/extended by the CBDT due to Covid- 19 situations. Further, sought for treating the Return filed by the Assessee dated 31/05/2021 as valid return and to remand the matter to the file of the A.O. for fresh adjudication. 4. Per contra, though the Ld. Departmental Representative relied on the orders of the Lower Authorities and sought for dismissal of the Appeal. 3 ITA No. 1848/Del/2024 Satbir Singh Vs. ITO 5. We have heard both the parties and perused the material available on record. In the present case, in response to the notice dated 30/03/2021, issued u/s 148 of the Act, the Assessee filed his return of income belatedly on 31/05/2021which has been termed as belated return by the A.O. and ex-parte assessment order has been passed which has been upheld by the Ld. CIT(A).However, it is found that both the A.O. and the Ld. CIT(A) have lost their sight to the CBDT Circular No. 08/2021 dated 30/04/2021, wherein the CBDT has extended last date for filing the return of income in response to Section 148 of the Act till 31/05/2021. Thus, both the authorities have committed error in holding the return filed by the Assessee dated 31/05/2021 in response to the notice u/s 148 of the Act as non-est. Therefore, we set aside the orders of the Lower Authorities and remand the matter to the A.O. with a direction to treat the return filed by the Assessee dated 31/05/2021 as valid Return and pass the de- novo assessment order in accordance with law. 6. In the result, appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 07th May, 2025 Sd/- Sd/- (M. BALAGANESH) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 07.05.2025 R.N, Sr.P.S* 4 ITA No. 1848/Del/2024 Satbir Singh Vs. ITO Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "