SH. AJAY KUMAR ,ROORKEE V. CIT(A), 2-, ROORKEE, ROORKEE

ITA 182/DDN/2024

AI Insights

The case involves an appeal by Sh. Ajay Kumar against the order of the Commissioner of Income Tax (Appeals), Noida-3, which dismissed his appeal due to a delay of 65 days in filing without a condonation application. The original assessment order was passed on 29/03/2022, and the appeal to the CIT(A) was filed late, leading to its dismissal on 27/08/2024. The Tribunal, upon hearing the Department's Representative and reviewing the records, decided to restore the case to the CIT(A) for a decision on the merits, contingent upon the filing of a condonation of delay application by the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 714455 (ITAT-DEHRADUN)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2016-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A. S. RANA
• Keywords: Condonation of delay; Opportunity of being heard

Judgement Text

" 1 ITA No. 182/DDN/2024 Sh. Ajay Kumar Vs. CIT(A) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “DEHRADUN”/ NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 182/DDN/2024 (A.Y 2016-17) Ajay Kumar S/ Shri Dharam Pal Garg, 88/2, Civil Lines, Roorkee, Uttarakhand, 247667 PAN: ANBPK3345E Vs. Ld. CIT(A) Roorkee, Uttarakhand Appellant Respondent Assessee by None Revenue by Sh. A. S. Rana, Sr. DR Date of Hearing 04/08/2025 Date of Pronouncement 04/08/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Commissioner of Income Tax (Appeals)- Noida-3 (‘Ld. CIT(A)’ for short), Delhi dated 27/08/2024for the Assessment Year 2016-17. 2. Brief facts of the case are that, an assessment order came to be passed on29/03/2022 by making certain additions. Aggrieved by the assessment order dated 29/03/2022, the Assessee preferred an Appeal before the Ld. CIT(A) with a delay of 65 days. However, the Assessee has not filed the application for condonation of delay. Therefore, the Ld. CIT(A) vide order dated 27/08/2024, dismissed the Appeal filed by the Printed from counselvise.com 2 ITA No. 182/DDN/2024 Sh. Ajay Kumar Vs. CIT(A) Assessee on delay in latches. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal. 3. None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perusing the material available on record. 4. The Ld. Departmental Representative vehemently submitted that the Assessee has not filed any application for condonation of delay and there was no sufficient cause to condone the inordinate delay in filing the Appeal before the Ld. CIT(A), therefore, submitted that the Ld. Ld. CIT(A) rightly dismissed the first appeal which requires no interference at the hands of the Tribunal, therefore, sought for dismissal of the present Appeal. 5. We have heard the Department's Representative and perused the material available on record. Aggrieved by the assessment order dated 29/03/2022, the Assessee preferred Appeal before the Ld. CIT(A) with a delay of 65 days. However, the Assessee has not filed the application for condonation of delay, which led the Ld. CIT(A) in dismissing first appeal of the Assessee on delay in latches. Printed from counselvise.com 3 ITA No. 182/DDN/2024 Sh. Ajay Kumar Vs. CIT(A) 6. Considering the above facts and circumstances of the case, we deem it fit to restore the appeal to the file of the Ld. CIT(A) with a liberty to the Assessee to file application for condonation of delay in filing the first appeal and such application filed by the Assessee shall be decided liberally and decide the Appeal on merits in accordance with law after providing opportunity of being heard to the Assessee. Ordered accordingly. 7. In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 04th August, 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 04 .08.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTR ITAT, NEW DELHI Printed from counselvise.com "