SIR CHHOTU RAM EDUCATIONAL TRUST,GHEVRA ROAD KAJHAWLA vs. ITO(EXEMPTION), ROHTAK

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ITA 1604/DEL/2025Status: DisposedITAT Delhi24 June 2025AY 2017-18Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay, holding that the admitted reason for the delay by the authorized representative was justifiable. The impugned order of the CIT(A) was set aside, and the issues were to be decided on merits by the NFAC.

What were the facts?

The assessee's appeal was dismissed by the NFAC for not condoning a delay of 209 days. The assessee's Chartered Accountant admitted that the delay was due to being overworked and forgetting to file the appeal.

What were the issues?

Whether the delay in filing the appeal should be condoned by the NFAC, and if so, should the case be decided on merits.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

For Appellant: Shri H.S. Hooda, Advocate &, Shri Akshat Sharma, Advocate
For Respondent: Shri Narpat Singh, Sr. DR
Hearing: 24.06.2025Pronounced: 24.06.2025

Assessment Year: 2017-18 Sir Chhotu Ram Educational Trust, Vs ITO (Exemption), Ghevra Road, Rohtak. Kajhawla, Delhi – 110 081. PAN: AADTS0399F (Appellant) (Respondent) Assessee by : Shri H.S. Hooda, Advocate & Shri Akshat Sharma, Advocate Revenue by : Shri Narpat Singh, Sr. DR Date of Hearing : 24.06.2025 Date of Pronouncement : 24.06.2025 ORDER PER ANUBHAV SHARMA, JM:

This appeal is preferred by the assessee against the order dated 18.02.2025 of the Ld. Commissioner of Income-tax (Appeals).

2.

At the time of hearing, it came up that the NFAC has dismissed the appeal of the assessee by not condoning the delay of 209 days. The ld. AR has relied the copy of an affidavit placed on pages 29-32 of the paper book whereby Shri Satyapal Dabas, Chartered Accountant representing the assessee has admitted that due to rush of work he had forgotten to file the appeal of the assessee though he had instructions for filing the appeal.

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