SUMIT YADAV,GURGAON V. COMMISSIONER OF INCOME TAX APPEAL, DELHI

ITA 2247/DEL/2025

AI Insights

This case involves an appeal by Sumit Yadav against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, for the Assessment Year 2012-13. The original assessment was completed under section 147 read with section 144 of the Income-tax Act, 1961, due to non-compliance by the assessee. The appeal to the CIT(A) was initially rejected due to a 9-day delay, which the Tribunal later condoned. The Tribunal found that the appeal had merit and required a fresh assessment, thus remitting the case back to the Assessing Officer.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775986 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 04-04-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR ARORA
• Keywords: Opportunity of being heard
• Section: 147

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2247/DEL/2025 (Assessment Year: 2012-13) Sumit Yadav, vs. ITO, Ward 4 (3), 630, Pocket East, Sector 21, Gurgaon. Gurgaon – 122 016 (Haryana). (PAN : AIAPY9448A) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 02.09.2025 Date of Order : 10.09.2025 O R D E R PER S.RIFAUR RAHMAN,ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“ld. CIT(A)”, for short] dated 12.10.2023 for AY 2012-13. 2. None appeared on behalf of the assessee at the time of hearing. We are proceeding to decide the appeal after hearing the ld. DR of the Revenue and the material available on record. Printed from counselvise.com 2 ITA No.2247/DEL/2025 3. Brief facts of the case are, at the time of hearing, we noticed that the assessment was completed under section 147 r.w.s. 144 of the Income-tax Act, 1961 (for short ‘the Act’) due to non-compliance from the assessee side. Based on the information available with the AO, the assessment was completed u/s 144 of the Act. We further noticed that the assessee filed appeal before the ld. CIT (A) with a delay of 9 days. Ld. CIT (A) after relying on various judgments did not condone the delay and accordingly, appeal is not admitted and rejected. Further ld. CIT (A) decided the appeal on merits exparte relying on the findings of the Assessing Officer. 4. Ld. DR for the Revenue relied on the findings of the lower authorities. 5. Considered the submissions of ld. DR of the Revenue and material placed on record. We observe that there is only a delay of 9 days in filing the appeal before the ld. CIT (A) and the ld. CIT (A) decided the appeal ex- parte. We are of the considered view that in the interest of justice, the delay in filing the appeal before the ld. CIT (A) is to be condoned. Accordingly, we condone the delay in filing the appeal. Further, upon careful consideration, we are of the considered view that in the interest of justice, the matter requires denovo assessment after considering the facts on record. Therefore, we remit back the issues to the file of the Assessing Officer with the directions to decide the same afresh, after giving Printed from counselvise.com 3 ITA No.2247/DEL/2025 adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. Assessee is directed to fully cooperate with the AO during the proceedings. We hold and direct accordingly. 6. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 10th day of September, 2025. Sd/- sd/- (ANUBHAV SHARMA) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 10.09.2025 TS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "