SHAHAALAM,BULANDSAHAR vs. ITO WARD 2(3)(1), BULANDSAHAR U.P.

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ITA 3994/DEL/2025Status: DisposedITAT Delhi19 August 2025AY 2016-17Bench: SHRI MAHAVIR SINGH, HON'BLE (Vice President)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A). Since the CIT(A) had not discussed the issues on merits, the matter was remitted back to the AO for fresh adjudication.

What were the facts?

The assessee's appeal was emanating from an order of the NFAC. The assessee did not appear for the hearing, and the appeal was dismissed by the CIT(A) due to delay in filing. The AO had passed an ex-parte order.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the matter should be remanded to the AO for fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’’ : NEW DELHI

Hearing: 07.08.2025Pronounced: 07.08.2025

Asstt. Year : 2016-17 SHAHAALAM, VS. ITO, WARD 2(3)(1), SO-GIYA WARA, BULANDSHAHAR, SIKANDRABAD, BULANDSHAHR, UTTAR PRADESH UTTAR PRADESH (PAN: BGQPS0182J) (Appellant) (Respondent) Appellant by : None Respondent by : Sh. Sangeet Bansal, Sr. DR Date of Hearing 07.08.2025 Date of Pronouncement 07.08.2025 ORDER This appeal by the assessee is emanating from the order of the NFAC, Delhi dated 18.06.2025 relating to assessment year 2016-17.

2.

None appeared on behalf of the assessee, despite issue of notice of hearing, hence, I am proceeding exparte qua the assessee, after hearing the ld. DR and perusing the records.

3.

I have heard the Ld. DR and perused the records. Upon careful consideration, I find that AO has passed the exparte order u/s. 144 of the Act and also Ld. CIT(A) has dismissed the appeal on account of limitation for not filing the appeal before the Ld. CIT(A). After perusing the records, I am of considered view that delay in dispute in filing the appeal before the CIT(A) needs to be condoned. Hence, I condone the same. It is also noted that Ld. CIT(A) has not discussed the issues on merits. Hence, in the interest of justice, I remit back the issues in dispute to the file of the AO for fresh adjudication, with the directions to consider each and every aspect of the matter, after giving adequate opportunity of being heard to the assessee, for which ld. DR has no objection.

4.

In the result, the Assessee’s appeal is allowed for statistical purposes Order pronounced in the Open Court on 07.08.2025.

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