SHIVAM SHARMA,HARIDWAR V. ITO WARD-1(3)(3), HARIDWAR

ITA 57/DDN/2026

AI Insights

The case involves Shivam Sharma, the Assessee, who appealed against the order of the CIT(A) dated 09/06/2023, which dismissed his appeal ex-parte concerning an earlier rectification order by the Assessing Officer (A.O.) dated 22/01/2020 for the Assessment Year 2017-18. The Assessee contended that the delay in filing the appeal was due to the negligence and inaction of his previous counsel. The ITAT, considering the circumstances and the significant delay, decided to condone the delay but required a monetary contribution to the Prime Minister National Relief Fund as a condition. The Tribunal found the need to set aside the CIT(A)'s order due to its ex-parte nature and remanded the case for a fresh hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839164 (ITAT-DEHRADUN)
• Duration Of Justice: 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 02-02-2026
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMAR PAL SINGH
• Assessee Lawyers: VIKAS SANDILYA
• Keywords: Set aside; Opportunity of being heard; Rectification of order

Judgement Text

" 1 ITA No. 57/DDN/2026 Shivam Sharma IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘SMC’ DEHRADUN) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 57/DDN/2026 (A.Y. 2017-18) Shivam Sharma Hosue No. 28, Braham Vihar Colony, Kankhal, Haridwar, Uttarakhand Delhi PAN: DMKPS2450B Vs ITO Ward-1(3)(3) Industrial Area, Haridwar, Uttarakhand Appellant Respondent Assessee by Sh. Vikas Sandilya, Adv Revenue by Sh. Amar Pal Singh, Sr. DR Date of Hearing 10/02/2026 Date of Pronouncement 18/02/2026 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 09/06/2023 for the Assessment Year 2017-18. 2. Brief facts of the case are that, an order of rectification came to be passed by the A.O. on 22/01/2020. Aggrieved by the said rectification order, the Assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 09/06/2023 dismissed the Appeal filed by the Assessee ex-parte. As against the order of the Ld. CIT(A) 09/06/2023 , Assessee preferred the present Appeal. Printed from counselvise.com 2 ITA No. 57/DDN/2026 Shivam Sharma 3. There is a delay of 886 days in filing the present Appeal. The Assessee contended that due to negligence, inaction and lapse on the part of previous counsel, the Appeal could not be filed on time. However, no document is produced in support of the said contention of the Assessee. In our considered opinion, such serious allegation without any material to substantiate the same cannot be encouraged. However, considering the issue involved in the present Appeal and also looking into the days of delay in filing the Appeal, by applying liberal view, we condone the delay of 886 days in filing the present Appeal with a condition to deposit a sum of Rs. 5,000/- to the Prime Minister National Relief Fund. 4. As the order of the Ld. CIT(A) is ex-parte, we set aside the order of the Ld. CIT(A) and remand the issues to the file of the Ld. CIT(A) to decide the First Appeal afresh in accordance with law after providing opportunity of being heard to the Assessee. 5. In the result, Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 18th February, 2026 Sd/- Sd/- (SANJAY AWASTHI) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:-18.02.2026 Reshma Naheed, Sr.P.S Printed from counselvise.com 3 ITA No. 57/DDN/2026 Shivam Sharma Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "