SH. NITIN SINGHAL,HALDWANI V. PCIT, HALDWAMI

ITA 7/DDN/2024

AI Insights

The case involves an appeal by Sh. Nitin Singhal against the order of the Principal Commissioner of Income Tax, Haldwani, Uttarakhand, for the Assessment Year 2015-16. The appeal was dismissed by the Income Tax Appellate Tribunal due to a significant delay in filing the appeal. The appellant did not appear nor provide substantial reasons for the delay, which the Tribunal found to be casual and unsupported by material evidence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775294 (ITAT-DEHRADUN)
• Duration Of Justice: 1 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 17-01-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S. K. CHATTERHEE
• Keywords: Condonation of delay

Judgement Text

" 1 ITA No. 07/DDN/2024 Sh. NitinSinghal Vs. PCIT 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. 07/DDN/2024 (A.Y 2015-16) Sh. Nitin Singhal C/o MattaGArg& Co. 15, Astley Hall, Dehradun, Haldwani, Uttarakhand PAN: AQWPS4877P Vs PCIT Aayakr Bhawan, Chorgalia, Byepass Road, Golapur, Kathgodam, haldwani, uttarakhand, 263126 Appellant Respondent Assessee by None Revenue by Sh. S. K. Chatterhee, CIT, DR Date of Hearing 08/09/2025 Date of Pronouncement 10/09/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Pr. Commissioner of Income Tax (‘Ld. PCIT’ for short), Haldwani, Uttarakhand, dated 26/02/2020 for the Assessment Year 2015-16. 2. None appeared for the Assessee. Right from filing of the appeal, neither the Assessee nor the Representative of the Assessee have appeared or made any submission. Therefore, we are compel to decide the Appeal on hearing the Ld. Department's Representative and perusing the material available on record. 3. There is an inordinate delay of 1356 days in filing the present Appeal. The Assessee filed an application for condonation of delay contending that ‘due to Covid-19 situations and due to giving entire attention on restarting his factory and business and also due to the Printed from counselvise.com 2 ITA No. 07/DDN/2024 Sh. NitinSinghal Vs. PCIT advice of lawyers and CAs who gave different kinds of opinion which confused the Assessee whether to go for appeal or not.’ The said reasons provided in the application for condonation of delay is not only casual in nature and also not supported with any material. In our considered opinion, the Assessee has failed to explain sufficient cause to condone the inordinate delay of 1356 days. Accordingly, the present Appeal is dismissed for delay in latches. Order pronounced in the open court on 10th September, 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 10.09.2025 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 "