SHEELA DEVI,HIMACHAL PRADESH V. ITO, WARD- HAMIRPUR, HIMACHAL PRADESH

ITA 1596/CHANDI/2025

AI Insights

The case involves two separate appeals by different assessees, Sheela Devi and Anju Kumari, against the orders of the Ld. CIT(A)/NFAC for the Assessment Year 2019-20. Both appeals were heard together due to common facts and identical issues involved. The primary contention was the dismissal of the appeals by the Ld. CIT(A) on technical grounds without adjudicating the issues on merits. The Tribunal found that the assessees were prevented by sufficient and reasonable cause beyond their control from filing the appeals within the prescribed period, thus condoning the delay. The Tribunal decided to restore the matters to the Assessing Officer for a fresh examination on merits, emphasizing the principles of natural justice.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839719 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2019-2020
• Appeal Filed On: 27-11-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR; VIVEK VARDHAN
• Assessee Lawyers: PARIKSHIT AGGARWAL; C.A; PARIKSHIT AGGARWAL; C.A
• Keywords: Set aside; Opportunity of being heard; Reasonable cause; Period of limitation; Principle of natural justice

Judgement Text

"आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “बी” , चǷीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE ŵी लिलत क ुमार, Ɋाियक सद˟ एवं ŵी मनोज क ुमार अŤवाल, लेखा सद˟ BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 1596/Chd/ 2025 िनधाŊरण वषŊ / Assessment Year : 2019-20 Sheela Devi Vill Sangroh, Samirpur, Bhoranj Hamirpur, Himachal Pradesh- 177601 बनाम The ITO Ward, Hamirpur ˕ायी लेखा सं./PAN NO: CXNPD1858F अपीलाथŎ/Appellant ŮȑथŎ/Respondent िनधाŊįरती की ओर से/Assessee by : Shri Parikshit Aggarwal, C.A राजˢ की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR आयकर अपील सं./ ITA No. 1600/Chd/ 2025 िनधाŊरण वषŊ / Assessment Year : 2019-20 Anju Kumari Vill: Lagwal Basti, Patnaun Hamirpur, Himachal Pradesh- 177023 बनाम The ITO Ward , Hamirpur ˕ायी लेखा सं./PAN NO: DRHPK3483C अपीलाथŎ/Appellant ŮȑथŎ/Respondent िनधाŊįरती की ओर से/Assessee by : Shri Parikshit Aggarwal, C.A राजˢ की ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 25/02/2026 उदघोषणा की तारीख/Date of Pronouncement : 25/02/2026 आदेश/Order PER LALIET KUMAR, J.M: The present appeals have been preferred by two different assessees against the respective orders of the Ld. CIT(A)/NFAC, dated 10/11/2025 and 30/09/2025. Both appeals pertain to Assessment Year 2019-20 Printed from counselvise.com 2 2. Since common facts and identical issues are involved, the appeals were heard together and are being disposed of by this consolidated order for the sake of convenience and brevity. 3. At the outset, it is noticed that there is a delay in filing the present appeals before the Ld. CIT(A) . The assessees have filed applications supported by affidavits explaining the reasons for delay, stating that they were prevented by sufficient and reasonable cause beyond their control from filing the appeals within the prescribed period of limitation. 4. The Ld. DR opposed the condonation. 5. We have considered the rival submissions and perused the material available on record. The expression “sufficient cause” is required to be construed liberally so as to advance substantial justice. The delay does not appear to be deliberate or intentional but attributable to bona fide reasons. No mala fide intention or deliberate negligence is found. Therefore, in the interest of justice, the delay in filing the appeals is condoned and the appeals are admitted for adjudication. 6. During the course of hearing, the Ld. AR submitted that the Ld. CIT(A) has dismissed the appeals on technical grounds without adjudicating the issues on merits and the assessees could not properly present their case before the lower authorities. It was therefore prayed that the matters may be restored for fresh adjudication. 7. The Ld. DR fairly submitted that if restored, appropriate directions may be issued to the assessees to cooperate in the proceedings. 8. We have considered the submissions and perused the record. We find that the appeals before the Ld. CIT(A) were dismissed in limine/for non- prosecution and the additions were not examined on merits. Therefore, the issues involved require verification of primary facts and examination of evidence at the assessment stage. In our considered opinion, the principles Printed from counselvise.com 3 of natural justice require that one more opportunity be granted to the assessees to substantiate their case. 8.1 Accordingly, without expressing any opinion on the merits of the additions, the impugned orders are set aside, and both the matters are restored to the file of the Assessing Officer for fresh de-novo adjudication. The Assessing Officer shall provide adequate and reasonable opportunity of being heard to the assessees and pass speaking orders in accordance with law after considering evidence that may be furnished. 8.2 The assessees are directed to cooperate in the proceedings and shall not seek unwarranted adjournments. In case of non-compliance, the Assessing Officer shall be at liberty to decide the matters in accordance with law based on material available on record. All grounds are kept open. 9. In the result, both the above appeals are allowed for statistical purposes. Order pronounced in the open Court on 25/02/2026 Sd/- Sd/- मनोज क ुमार अŤवाल लिलत क ुमार (MANOJ KUMAR AGGARWAL) (LALIET KUMAR) लेखा सद˟/ ACCOUNTANT MEMBER Ɋाियक सद˟ /JUDICIAL MEMBER AG आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to : 1. अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent 3. आयकर आयुƅ/ CIT 4. आयकर आयुƅ (अपील)/ The CIT(A) 5. िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH 6. गाडŊ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar Printed from counselvise.com "