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Facts
The assessee filed an appeal for AY 2021-22 against a CIT(A) order, which stemmed from proceedings under Section 143(1) of the Income-tax Act, 1961. The appeal was filed with a delay of 1137 days, and the core grievance was an alleged double addition of Rs. 5,44,500 to salary income during the CPC's processing.
Held
The tribunal condoned the 1137-day delay in filing the appeal, referencing the Supreme Court's decision in Collector, Land & Acquisition vs. Mst. Katiji & Others. On the substantive issue, the tribunal directed the assessing authority to ensure that no double addition of salary income is made in the assessee's hands.
Key Issues
Condonation of significant delay in filing the appeal; preventing double addition of salary income during assessment processing.
Sections Cited
143(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
Assessment Year: 2021-22 Vs. Income Tax Officer, Smt. Shrutika Khanna, 69, Poorva Duli Chand, Ward-72(1), Clock Tower, Delhi Ghaziabad PAN : APQPK1755B (Appellant) (Respondent) Assessee by Sh. Somil Agarwal, Adv. Sh. Deepesh Garg, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 30.06.2025 Date of pronouncement 30.06.2025 ORDER This assessee’s appeal for assessment year 2021-22 arises against the Commissioner of Income Tax (Appeals)/Addl/JCIT(A)- 5, Mumbai’s DIN and order no. ITBA/APL/S/250/2024- 25/1073134111(1), dated 11.02.2025, involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.
For the reasons stated in the assesses’s condonation averments, delay of 1137 days in filing of his lower appeal is hereby condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).
Next comes the sole substantive issue between the parties wherein the assessee stated to be aggrieved against the alleged double addition of salary income involving the amount in question of Rs.5,44,500; in the course of the CPC’s processing dated 17.12.2021 and upheld in the lower appeal discussion. This being the clinching case, the tribunal hereby deems it appropriate to direct the learned assessing authority to frame its consequential obligation after ensuring that there is no double addition of the assessee’s above salary income in his hands.