TARUN KUMAR,VILLAGE KHIPOONA V. ITO2(1), GWL, AAYKAR BHAWAN

ITA 172/AGR/2025

AI Insights

The case involves an appeal by Tarun Kumar against the order of the Commissioner of Income-tax (Appeals), which dismissed his first appeal as time-barred. The original assessment order was dated 17.12.2019, and it was served on the assessee on 04.02.2020. The first appeal was filed on 07.03.2020. The primary contention was whether the appeal was filed within the statutory time limit. The Income Tax Appellate Tribunal (ITAT) found that the appeal was indeed filed within the permissible time if calculated from the date of service of the assessment order, thus condoning the delay and remitting the case back to the CIT(Appeals) for a decision on the merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 652601 (ITAT-AGRA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: SHAILENDRA SRIVASTAVA
• Keywords: Set aside; Period of limitation; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 172/Agr/2025 Assessment Year: 2017-18 Tarun Kumar, Village-Khipoona, Ater Road, Bhind (MP). Vs. Income-tax Officer, Ward 2(1), Gwalior. PAN : CNDPK0248J (Appellant) (Respondent) ORDER PER SUNIL KUMAR SINGH, JUDICIAL MEMBER: This appeal has been preferred by assessee against the impugned order dated 28.01.2025 passed in Appeal No. CIT (A), Gwalior/11018/2019-20 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250(6) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year (AY) 2017- 18, wherein the learned first appellate authority has dismissed assessee’s first appeal as time barred. 2. None appeared to represent the appellant/assessee. However, an adjournment application was moved on record, which was rejected. Assessee by None/(Adjournment application rejected) Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 22.05.2025 Date of pronouncement 16.06.2025 ITA No.172/Agr/2025 2 | P a g e Perused the records and heard the ld. Departmental representative for the revenue, who supported the impugned order. 3. This appeal has been filed on the ground that the ld. CIT(Appeals) was not justified in dismissing assessee’s appeal as barred by limitation. 4. It appears from the perusal of the impugned order that the first appeal was instituted on 07.03.2020 against the assessment order dated 17.12.2019. Perusal of form No. 35 reveals that the assessment order dated 17.12.2019 is shown to have been served upon the assessee on 04.02.2020. It is no doubt true that the ld. CIT(Appeals) had issued letters dated 14.08.2023, 19.07.2024 and 02.01.2025 to the assessee to file the delay condonation petition, however, the ld. CIT(Appeals) has nowhere objected to the date of service of assessment order shown by the assessee in Form-35. Therefore, if the period of limitation is reckoned from 04.02.2020, i.e., the date of communication, the first appeal filed on 07.03.2020 would be deemed to be delayed by one or two days only, which is liable to be condoned in the larger interest of justice. We, therefore, condone the delay caused in filing the first appeal. We accordingly, remit the matter back to the file of learned CIT(Appeals) for adjudication on merits. We further direct the assessee to be diligent and cooperative in attending the hearings and making submissions before the learned CIT(Appeals) for the expeditious and effective disposal. ITA No.172/Agr/2025 3 | P a g e Assessee shall refrain from seeking any adjournment but for compelling and unavoidable reasons. Needless to say that learned CIT(Appeals) shall ensure the observance of the principles of natural justice. The appeal is liable to be allowed accordingly. 5. In the result, the appeal is allowed for statistical purposes. The impugned order dt. 28.01.2025 is set aside. Order pronounced in the open court on 16.06.2025. Sd/- Sd/- (MANISH AGARWAL) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 16.06.2025 *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra "