SAURAV KARMAKAR,NEW DELHI V. PCIT, DELHI

ITA 3636/DEL/2024

AI Insights

This case involves an appeal by Shri Saurav Karmakar against the order of the Principal Commissioner of Income Tax (PCIT), Delhi-20, which revised the assessment for the Assessment Year 2011-2012. The appeal was initially barred by limitation, and the Assessee sought condonation for the delay citing family issues and financial crises during the COVID-19 pandemic. The Revenue opposed the condonation, arguing that the delay was excessive and unsupported by sufficient evidence. The tribunal, after considering the submissions and the applicable legal provisions, dismissed the appeal due to the lack of a reasonable cause for the significant delay.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 784671 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 12-08-2024
• Other Referred Cases: RE- Cognizance for extension of Limitation, In re:, 134 taxmann.com 307 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Assessee Lawyers: LALIT KUMAR SHARMA; SAMBHAV LUTHRA
• Keywords: Condonation of delay; Reasonable cause

Judgement Text

"ITA No. 3636/DEL/2024 SauravKarmakar 1 | P a g e IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. 3636/DEL/2024 Asstt. Year: 2011-12 Shri SauravKarmakar, F-223A, Ground Floor, Mangal Bazar, Laxmi Nagar New Delhi, Delhi- 110092 Vs PCIT, Delhi-20, New Delhi (APPELLANT) (RESPONDENT) PAN No. AUHPK5054B Assessee by : Shri Lalit Kumar Sharma, Advocate, & Shri Sambhav Luthra, Advocate Revenue by : Shri Manish Gupta, Sr. DR. Date of Hearing: 13.11.2025 Date of Pronouncement:13.11.2025 ORDER PerMahavir Singh, Vice President: This Appeal by Assessee is arising out of the order dated 26.03.2021 of Principal Commissioner of Income Tax (PCIT), Delhi-20, Delhi revising the assessment framed u/s 147/143(3) of Income Tax Act, 1961 (hereinafter referred as the “Act”), for Assessment Year 2011-2012, vide his order dated 21.12.2018. Printed from counselvise.com ITA No. 3636/DEL/2024 SauravKarmakar 2 | P a g e 2. At the outset, it is noticed that this appeal is barred by limitation by 1135 days and the assessee has filed Condonation Application for condoning the delay in dispute by stating the reasons that there are some family problems and other financial crises, even there was as Covid-19 pandemic during that period, as a result thereof, the Assessee could not file the appeal on time. It was also contended by the Assessee’s Counsel that Assessee is the only earning member in the family and during the Covid-19 period, the Assessee lost his job and there was nothing to survive with the family of Four members. When these facts were confronted to Ld. Sr. DR, he strongly opposed the Condonation petition, stating that the reasonable cause cited by Assessee are false because the delay occurred from the date 25.05.2021 after allowing sixty days of statutory period for filing of appeal and Covid-19 exemption as per the Hon’ble Supreme Court suo moto order {RE- Cognizance for extension of Limitation, In re:, 134 taxmann.com 307 (SC)] was only upto28.02.2022 and, thereafter ninety days time was further allowed up to 31.05.2022. Even otherwise, if we exclude this period, the balance period remains also two years and the assessee is unable to file appeal even within this period. The Assessee, even could not file any documentary evidence regarding financial crises or there was a family problem except a simple bald statement in the petition. Ld. Senior DR stated that this is the undue delay and without any reasonable cause. Hence, he opposed the condonation of delay. 3. We have heard rival contentions made in the Condonation Petition and gone through the facts and circumstances of the case. We noted that the period allowed by Hon’ble Supreme Court during Covid-19 period ends on 31.05.2022 and, after that also the two years period have elapsed for filing of this appeal. The Assessee could not pursue any reasonable cause or sufficient cause for condonation of delay of this long period. In the absence of any Printed from counselvise.com ITA No. 3636/DEL/2024 SauravKarmakar 3 | P a g e explanation, we reject the claim of assessee and dismiss the appeal as un- admitted. 4. In the result, the appeal of the Assessee is dismissed in the above terms. Order pronounced in the Open Court on 13.11.2025. Sd/- Sd/- (KrinwantSahay) (Mahavir Singh) Accountant Member Vice President Dated: 14.11.2025 Pooja Mittal Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi Printed from counselvise.com "