PAWAN,HARYANA vs. INCOME TAX OFFICER, ROHTAK
Income Tax Appellate Tribunal, “F” BENCH, DELHI
Before: MS. MADHUMITA ROY&
PER MADHUMITA ROY, JM:
The instant appeal filed by the assessee is directed against the order passed by the Ld. CIT(A) NFAC, Delhi, dated 26.02.2024 arising out of the Assessment Order passed by the ITO, Ward-3, Rohtak, dated
25.11.2019 under Section 147 r.w.s 144 of the Income Tax Act, 1961
(hereinafter referred to as ‘the Act’) for Assessment Year 2012-13. P a g e | 2
Sh.Pawan (AY:2012-13)
The appeal filed before us is barred by limitation by 67 days in support of which the application for condonation of delay has been filed, contents whereof is as follows:
P a g e | 3
Sh.Pawan (AY:2012-13)
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Sh.Pawan (AY:2012-13)
Having regard to the explanation made by the assessee being an agriculturists staying in rural area and not technically savvy the delay caused by the assessee in filing the appeal before us is found to be genuine and hence, the delay is condoned. In fact, we find that before the Ld. CIT(A) the appeal is dismissed as the same was found to be barred by limitation for 1175 days in support of which no explanation was rendered by the assessee the appeal was dismissed in limine. However, taking into consideration the entire aspect of the matter, we
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Sh.Pawan (AY:2012-13) remit the issue to the file of the Ld. CIT(A) to consider the application for condonation of delay which is directed to be filed by the assessee. The Ld. CIT(A) is further directed to dispose off the same in accordance with law.
4. The appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 26.06.2025 (Khettra Mohan Roy) (Madhumita Roy)
ACCOUNTANT MEMBER
JUDICIAL MEMBER
Dated 26.06.2025
Rohit, Sr. PS