SHRI BIJENDER SINGH,DELHI V. ACIT,CENTRAL CIRCLE-26, DELHI

ITA 4011/DEL/2025

AI Insights

The case involves Shri Bijender Singh, the appellant, who appealed against the order of the Commissioner of Income-tax (Appeals)-29, New Delhi, which arose from an earlier order passed under section 147 of the Income Tax Act, 1961 by the ACIT, Central Circle-26, New Delhi. The primary contention was the alleged oversight of the assessee's submissions, which were filed physically but not recorded online, leading to a decision without considering these submissions. Additionally, a legal ground was raised concerning the additions made on an issue not included in the reasons for reopening the assessment, which was not addressed in the initial appeal decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781935 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 20-06-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: ANKIT KUMAR
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.4011/Del/2025 Assessment Year: 2013-14 Shri Bijender Singh, 7/51, Punjabi Bagh, West Delhi, Delhi – 110 026. PAN: AGCPS0787N Vs ITO, Ward 2(1), Moradabad (UP). (Appellants) (Respondents) Assessee by : Shri Ankit Kumar, Advocate Revenue by : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 09.10.2025 Date of Pronouncement : 29.10.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 24.03.2025 of the Commissioner of Income-tax (Appeals)-29, New Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in appeal No.CIT(A), Delhi-29, 10163/2012-13 arising out of the appeal before it against the order dated 25.03.2022 passed u/s 147 of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ACIT, Central Circle-26, New Delhi (hereinafter referred to as the Ld. AO). Printed from counselvise.com ITA No.4011/Del/2025 2 2. At the time of hearing, the ld. counsel for the assessee pointed out about the delay in filing the appeal for which an application for condonation of the delay has been filed. The ld. counsel has submitted that the authorized representative of the assessee had inadvertently not noticed the uploaded impugned order on the portal. The affidavit of the Chartered Accountant of the appellant is enclosed along with the application. Considering the responsibility taken by the counsel for which the assessee should not suffer and also considering that the delay of 20 days is not of any substantial period, the delay is condoned and the appeal is admitted for hearing. 3. Further, on hearing both the sides, it is further coming up that the assessment was completed u/s 147 of the Act and before the ld. FAA the matter was heard in the absence of the assessee. The ld. counsel has submitted that the assessee had filed submissions physically. However, the order records that no submissions were filed online. As we go through the impugned order, we find that in para 4, the NFAC mentions of the notices issued and that no submissions were filed and, accordingly, the appeal was decided on merits. As a matter of fact, the assessee had raised a ground, amongst other grounds, which was purely a legal ground, that the additions have been made on an issue which was not part of the reasons for reopening. Which in fact needed no submission, but had not been decided while adjudicating the grounds cumulatively in para 6. Printed from counselvise.com ITA No.4011/Del/2025 3 4. Thus, it is an appropriate case to restore the issues to the files of the FAA to give a fresh notice of hearing to the assessee and decide the issues on merits as well as of law, afresh. The appeal is allowed for statistical purposes. Order pronounced in the open court on 29.10.2025. Sd/- Sd/- (NAVEEN CHANDRA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29th October, 2025. dk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi Printed from counselvise.com "