SEEMA GOEL,DELHI V. CIT A, DELHI

ITA 2007/DEL/2025

AI Insights

The case involves an appeal by Seema Goel against the order of the CIT(Appeals)-NFAC, Delhi, which dismissed her appeal for the assessment year 2018-19 due to a 30-day delay in filing without condoning the delay. The CIT(Appeals) had also ventured into the merits of the case despite the dismissal for procedural reasons. The assessee's counsel argued that there was an inadvertent error in stating that there was no delay in the appeal filing, which led to the dismissal. The ITAT found that the CIT(Appeals) did not properly address the issue of delay and directed the case to be restored for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772729 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2018-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Assessee Lawyers: VED JAIN

Judgement Text

"ITA No.2007/Del/2025 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.2007/Del/2025 िनधा रणवष /Assessment Year:2018-19 SEEMA GOEL EC-9, Inderpuri, New Delhi. PAN No.ABRPG1763G बनाम Vs. CIT(Appeals), Delhi. अपीलाथ\u0014 Appellant \u0016\u0017यथ\u0014/Respondent Assessee by Shri Ved Jain, Adv. Shri Sarthak Abrol, Advocate & Shri Pawan Garg, CA Revenue by Shri Manish Gupta, Sr. DR सुनवाईक\bतारीख/ Date of hearing: 26.08.2025 उ\u000eोषणाक\bतारीख/Pronouncement on 29.08.2025 आदेश /O R D E R PER C.N. PRASAD, J.M. This appeal is filed by the Assessee against the order of the Ld. CIT(Appeals)-NFAC, Delhi dated 05.03.2025 for the AY 2018-19 in dismissing the appeal without condoning the delay of 30 days. 2. Ld. Counsel for the assessee submitted that in Form 35 the assessee has inadvertently mentioned that there is no delay in filing the appeal before the Ld. CIT(A). However, the Ld. CIT(Appeals) dismissed the appeal of the assessee observing that there is a delay Printed from counselvise.com ITA No.2007/Del/2025 2 of 30 days in filing the appeal and that assessee has not filed any explanation for the delay. Ld. Counsel submitted that the Ld. CIT(A) did not give the assessee an opportunity to explain about the delay and dismissed the appeal of the assessee observing that there is delay of 30 days. Further the Ld. CIT(A) also gone into the merits of the additions/disallowances even though the appeal was dismissed for want of condonation petition. Ld. Counsel requested that the appeal may be restored to the file of either the Ld. CIT(A) or the Assessing Officer. 3. Heard rival submissions, perused the order of the Ld. CIT(A). Ld. CIT(Appeals) dismissed the appeal of the assessee observing that there is a delay of 30 days and no explanation was furnished by the assessee. Having dismissed the appeal for want of condonation petition Ld. CIT(A) has also gone into the merits of the additions/disallowances made in the assessment order. The Ld. CIT(A) has not confronted the fact of whether there is any delay in filing of appeal by the assessee or not. The inadvertent mentioning of “No” in the column for giving the details of delay in Form 35 should not come in the way of ascertaining whether there is actual delay or not. In the circumstances, we restore this appeal to the file of the Ld. CIT(A) who shall decide the appeal considering the Printed from counselvise.com ITA No.2007/Del/2025 3 explanation of the assessee on delay if any, in accordance with law after providing adequate opportunity to the assessee. 4. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 29.08.2025 (M BALAGANESH) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29.08.2025 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "