SH. VIJAY SINGH ,DELHI V. INCOME TAX OFFICER, DELHI

ITA 4765/DEL/2025

AI Insights

The case involves an appeal by Shri Vijay Singh against the orders of the Learned Commissioner of Income Tax (Appeals) and the Learned Assessing Officer concerning the assessment year 2020-21. The appeal was initially delayed by 611 days due to the appellant's lack of knowledge of the impugned order. The ITAT condoned the delay, noting the absence of mala fide intent. The core issue in the appeal was the alleged violation of the principles of natural justice in the ex parte orders passed by the lower authorities. Both the Learned CIT(A) and the Learned AO had confirmed additions to the assessee's income without a proper hearing, which led to the setting aside of their orders by the ITAT.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827874 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2020-2021
• Appeal Filed On: 02-08-2025
• Laws Referred To: Income-Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH
• Assessee Lawyers: SOMIL AGARWAL
• Keywords: Condonation of delay; Set aside; Principle of natural justice
• Section: 144

Judgement Text

" INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.4765/DEL/2025 Assessment Year 2020-21 Shri Vijay Singh, 42-E, East Friends Enclave, Sultan Puri, Delhi: 1100 41 PAN No. CJSPS0574A Vs. Income Tax Officer, Ward 34(5), New Delhi (Appellant) (Respondent) O R D E R PER VIMAL KUMAR, JUDICIAL MEMBER: The application for condonation of delay of 611 days in filing appeal and appeal filed by the assessee are against order dated 28.09.2023 of Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre(NFAC), Delhi [hereinafter referred to as ‘Ld. CIT(A)] under Section 250 of the Income-Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of assessment order dated 07.09.2022 of Learned Assessing Officer/Assessment Unit, Delhi (hereinafter referred to as “Ld. Assessee by: Shri Somil Agarwal, Adv. Department by: Shri Om Prakash, Sr. DR Date of Hearing: 04.11.2025 Date of pronouncement: 09.01.2026 Printed from counselvise.com ITA No.4765/Del/2025 2 AO\") passed under section 144 read with section 144B of the Act for assessment year 2020-21 . 2. There is a delay of 611 days in filing appeal due to lack of knowledge of impugned order. The explanation does not smack of mala fide as appellant/assessee has not gained anything. Therefore, the delay of 611 days is condoned. 3. Learned Authorised Representative for the appellant/assessee submitted that Ld. CIT(A) erred in confirming action of Ld. AO in violation of principles of natural justice. The matter may be restored to the file of Ld. AO. 4. Learned Authorised Representative for the Department of Revenue had no objection. 5. From examination of record in light of above stated submissions, it is evident that Ld. CIT(A) has passed ex parte order dated 28.09.2023 confirming additions made by Ld. AO vide ex parte order dated 07.09.2022 in violation of principles of natural justice. In view of the above material facts in the interest of justice, it is considered expedient to set aside impugned orders of Ld. CIT(A) and Ld. AO and restore the matter to the file of Ld. Printed from counselvise.com ITA No.4765/Del/2025 3 AO for fresh decision in accordance with law after affording fair opportunity of hearing to the assessee. 6. In the result, the appeal of filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 09th January, 2026. Sd/- Sd/- (S RIFAUR RAHMAN) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 09/01/2026 Mohan Lal Copy forwarded to - 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Printed from counselvise.com "