SANT LAL,GURGAON vs. ITO WARD-4(1), GURGAON
Facts
The assessee filed an appeal before the ITAT with a significant delay of 411 days. The assessee's grounds of appeal indicate that the lower authorities' orders were passed ex-parte without securing the assessee's presence.
Held
The Tribunal condoned the delay in filing the appeal, acknowledging the assessee's cause for prevention. It was held that both the lower authorities' orders were passed ex-parte, and in the interest of justice, the appeal was restored to the Assessing Officer for de novo adjudication.
Key Issues
Whether the ex-parte orders passed by lower authorities without securing the assessee's presence are sustainable in law, and if the delay in filing the appeal should be condoned.
Sections Cited
144, 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “F”: NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI M. BALAGANESH
INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 5680/Del/2025 (Assessment Year: 2013-14) Sant Lal, Vs. ITO, S/o. Sh. Ramchander, DD- Ward-4(1), 253, Ward-13, Pataudi, Gurgaon Gurgaon, Haryana (Appellant) (Respondent) PAN: AJNPL7021L
Assessee by : Shri Sandeep Goel, Adv Revenue by: Ms. Monika Singh, CIT-DR Date of Hearing 05/03/2026 Date of pronouncement 27/03/2026
O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.5680/Del/2025 for AY 2013-14, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 31.05.2024 against the order of assessment passed u/s 144 r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 27.03.2022 by the Assessing Officer, ITO, Ward- 4, Gurgaon (hereinafter referred to as ‘ld. AO’).
At the outset, we find that there is a delay in filing of appeal before us by 411 days. Considering the reasons adduced in the condonation petition, in the interest of substantial justice, we hold that the assessee was prevented from sufficient cause and accordingly inclined to condone the delay and admit the appeal for adjudication.
We have heard the rival submissions and perused the material available on record. On going through the grounds raised by the assessee and the
ITA No. 5680/Del/2025 Sant Lal
orders of the lower authorities, we find that both the orders of the lower authorities were passed exparte without securing the presence of the assessee. Hence, in the interest of justice and fairplay we deem it fit and appropriate to restore this appeal to file of ld AO for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld AO for expeditious disposal of the set aside assessment proceedings by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 27/03/2026.
-Sd/- -Sd/- (SATBEER SINGH GODARA) (M BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 27/03/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi
