SURENDER SINGH,MEERUT V. ITO, WARD - 2(5), MEERUT

ITA 2948/DEL/2025

AI Insights

The case involves Surender Singh, an agriculturist from Meerut, who appealed against the orders of the National Faceless Appeal Centre (NFAC) concerning the assessment and penalties imposed under the Income-tax Act, 1961 for the assessment year 2012-13. The NFAC had dismissed the appeals on grounds of delay, which the Tribunal found to be incorrect as the appeals were filed within the permissible time frame. The primary issues revolved around the delay in filing appeals against the assessment order, which included a significant addition of \\u20b930 lakhs due to unaccounted cash deposits, and the penalties levied for non-compliance with procedural requirements under sections 271(1)(b) and 271(1)(c). The Tribunal's decision emphasized the need for a fair hearing and proper consideration of the assessee's submissions and evidence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772491 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2012-2013
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Assessee Lawyers: ROHIT AGARWAL
• Section: 148; 144; 271(1)(c); 139

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2948, 2949 & 2991/Del/2025 (Assessment Years: 2012-13) Surender Singh, Chhabariya, Sardhana, SO Pali, Meerut, UP Vs. ITO, Ward-2(5), Meerut PAN: CYHPS4687L Assessee by : Shri Rohit Agarwal, CA Revenue by: Shri Manoj Kumar, Sr. DR Date of Hearing 14/08/2025 Date of pronouncement 27/08/2025 O R D E R 1. These appeals in ITA Nos. . 2948, 2949 & 2991/Del/2025 for AY 2012-13 arises out of the order of the ld. National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC)’, in short] in Appeal No. ITBA/NFAC/S/250/2024-25/1074321104(1) dated 11.03.2025 against the order of assessment passed u/s 144 of the Income-tax Act, 1961 dated 21.11.2019 (hereinafter referred to as ‘the Act’) by NFAC (hereinafter referred to as ‘ld. AO’). Lets us taken up quantum appeal first in ITA No. 2948/Del/2025 2. At the outset, we find that the ld NFAC had dismissed the appeal of the assessee on the ground of delay by stating that appeal has been filed delayed by 915 days. But I find that address of the assessee had changed and no notice had been received by him right from the time of assessment proceedings which ultimately culminated in framing of assessment u/s 144 of the Act on 21.11.2019, making an addition of ₹28 lakhs on account of cash deposits. Printed from counselvise.com ITA Nos. 2948, 2949 & 2991/Del/2025 Surender Singh Page | 2 3. The assessee is an agriculturist and had not filed any return of income either u/s 139 or in response to notice issued u/s 148 of the Act as he felt that there was no requirement to file income tax return as there was no taxable income chargeable to tax. Certified copy of the assessment order was received by the assessee only on 31.05.2022 and appeal was filed before the ld NFAC on 22.06.2022, which is within the 30 days from the date of receipt of certified copy of assessment order. In this circumstance, I hold that there was no delay at all before the ld NFAC in filing of appeal by the assessee. Hence, I direct the ld NFAC to admit the appeal of the assessee and adjudicate the same afresh in accordance with the law. The assessee is given liberty to file fresh evidences, if any, before the ld NFAC, which shall be admitted by NFAC. Accordingly the grounds raised by the assessee in ITA No. 2948/Del/2025 are allowed for statistical purposes. ITA No. 2949/Del/2025 4. This is an appeal against the confirmation of levy of penalty u/s 271(1)(b) which is also been dismissed by the ld NFAC as not maintainable on the ground of delay. This appeal is also filed on the very same day on 22.06.2022, as stated supra by the assessee which is within 30 days time limit from the date of receipt of certified copy of the penalty order. Hence, the grounds raised by the assessee are allowed for statistical purposes as observation made by me hereinabove shall apply to this appeal also. ITA No. 2991/Del/2025 5. This appeal is challenging the levy of concealment penalty u/s 271(1)(c) of the Act. Since the quantum proceedings are restored to the file of the ld NFAC, the penalty proceedings would have no legs to stand on Printed from counselvise.com ITA Nos. 2948, 2949 & 2991/Del/2025 Surender Singh Page | 3 this point in time. Hence they are also restored to the file of ld NFAC for de novo adjudication in accordance with law. 6. In the result, appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 27/08/2025. -Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER Dated: 27/08/2025 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Printed from counselvise.com "