SHAM SUNDER MONGIA ,HARYANA,INDIA. V. CIT (A) NATIONAL FACELESS APPEAL CENTER, DELHI, INDIA.

ITA 5832/DEL/2024

AI Insights

The case involves an appeal by Sham Sunder Mongia against the order of the Commissioner of Income-tax (Appeals), NFAC, Delhi, which had dismissed his appeal due to a delay of 18 days in filing, without condoning the delay. The original order was passed by the Assessment Unit under sections 147 and 144 of the Income-tax Act, 1961. The Tribunal found that the NFAC had applied strict procedural rules, which were not justifiable in the case of an individual assessee, leading to the decision to allow the appeal for statistical purposes and to restore the matter for fresh determination on merits and law.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 782427 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2018-2019
• Appeal Filed On: 17-12-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Keywords: Condonation of delay
• Section: 147; 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No.5832/Del/2024 Assessment Year : 2018-19 Sham Sunder Mongia, 2, Bank Colony, Op. Central Jain, Delhi Road, Hisar – 125 001, Haryana. PAN: ABOPM2281J Vs. Assessment Unit, Income-tax Department. Assessee by : None Revenue by : Shri Manish Gupta, Sr. DR Date of Hearing : 25.09.2025 Date of Pronouncement : 31.10.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 17.10.2024 of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in appeal No.NFAC/2017-18/10238207, filed before him against the order dated 01.03.2023 passed u/s 147 R.W.S. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Assessment Unit, Income-tax Department (hereinafter referred to as the Ld. AO, for short). Printed from counselvise.com ITA No.5832/Del/2024 2 2. At the time of hearing, none appeared for the assessee though notices have been repeatedly issued. No more notice is justified. 3. On hearing the ld. DR, we find that the impugned order has been passed by the NFAC whereby the appeal of the assessee delayed by 18 days has been dismissed without admitting and not condoning the delay. After going through the impugned order, we find that the NFAC mentions in para 5 the reasons for delay, but, ignoring that the assessee is an individual and applying strict rules of procedure and following judicial decisions which cannot be justified in case of an individual, dismissed the appeal in limine. 4. Accordingly, allowing condonation of delay we allow the appeal of the assessee for statistical purposes and restore the issue on merits as well as on law for determination afresh by the CIT(A)/NFAC. Needless to say that reasonable opportunity of hearing shall be given to the assessee. Order pronounced in the open court on 31.10.2025. Sd/- Sd/- (KRINWANT SAHAY) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated:31st October, 2025. dk Printed from counselvise.com ITA No.5832/Del/2024 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi Printed from counselvise.com "