SH. MOHINDER SINGH ARORA,GURGAON V. ITO WARD-4(1), GURGAON

ITA 2486/DEL/2025

AI Insights

The case involves Mrs. Surekha Sharma, the appellant, who contested an assessment order passed by the Income Tax Department, which computed her income significantly higher than reported, based on unexplained cash deposits. Initially, her appeal to the Ld. CIT(A) was dismissed due to a substantial delay in filing (214 days), without consideration of the merits of the case. The Income Tax Appellate Tribunal (ITAT) found that the dismissal was premature as the Assessee was not given a chance to explain the delay. Consequently, the ITAT remanded the case back to the Ld. CIT(A) for a thorough examination of the delay and the substantive issues of the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783192 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 17-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Keywords: Condonation of delay; Opportunity of being heard
• Section: 147; 144

Judgement Text

"1 ITA No. 2486/del/2025 Mrs. Surekha Sharma Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “B” NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER I.T.A. No. 2486/DEL/2025 (A.Y 2015-16) Mrs. Surekha Sharma 639, Sector-10A, Gurgaon- 122001, Haryana, PAN: AFEPD0015P Vs. Income Tax Department Ward-4(1), Gurgaon, Haryana Appellant Respondent Assessee by Sh. None Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 03/11/2025 Date of Pronouncement 03/11/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 17/02/2025 pertaining to Assessment Year 2015-16. 2. Brief facts of the case are that, an assessment order came to be passed on 26/03/2023 u/s 147 r.w. Section 144 read with Section 144B of the Income Tax Act, 1961 ('Act' for short) by computing the income of the Assessee at Rs. 3,94,60,000/- as against NIL income filed by the Assessee by making addition u/s 69A of the Act on account of unexplained cash deposit in bank account. Aggrieved by the assessment order dated 26/03/2023, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated Printed from counselvise.com 2 ITA No. 2486/del/2025 Mrs. Surekha Sharma Vs. ITO 17/02/2025, dismissed the Appeal filed by the Assessee on delay in latches of 214 days in filing the First Appeal. Aggrieved by the order of the Ld. CIT(A) dated 17/02/2025, 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 perused the material available on record. 4. The Ld. Departmental Representative vehemently submitted that the Assessee has not filed any application nor assigned any reason in Form No. 35 narrating the sufficient cause in filing the Appeal before the Ld. CIT(A) and not stated any sufficient cause for condoning the delay. Therefore, the Ld. CIT(A) has rightly dismissed the Appealon delay in latches, which requires no interference at the hands of the Tribunal. The Ld. Department's Representative relying on the order of the Ld. CIT(A), sought for dismissal of the Appeal. 5. We have heard the Department's Representative and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the impugned order has been passed ex-parte without hearing the Assessee. Further, the Appeal has been dismissed by the Ld. CIT(A) as the Assessee has not sought condonation of delay in form No. 35. Considering the facts that the Assessee has not participated Printed from counselvise.com 3 ITA No. 2486/del/2025 Mrs. Surekha Sharma Vs. ITO in the first Appellate proceedings and in the interest of justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Assessee to explain the delay of 214 days in filing the first appeal before the Ld. CIT(A) and the Ld. CIT(A) is directed to consider the issue of limitation liberally and decide the Appeal in accordance with law after providing opportunity of being heard to the Assessee. 6. In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 03rd November, 2025 Sd/- Sd/- (BRAJESH KUMAR SINGH) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 03.11.2025 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 "