SUMIT GUPTA,BULANDSHAHR vs. ITO WARD - 3(2), BULANDSHAHR

PDF · subscribers
ITA 1326/DEL/2020Status: DisposedITAT Delhi05 April 2022AY 2010-115 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found a bonafide reason for the delay in filing the appeal before the CIT(Appeals) due to the non-service of the assessment order. The delay was condoned, and the matter was remanded back to the CIT(Appeals) for a decision on merits.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed in limine for being belated. The assessee claimed the assessment order was not served, leading to a delay of 2 months in filing the appeal. The Department's letter indicated the assessment order was returned unserved, though an advocate later received it.

What were the issues?

Whether the delay in filing an appeal before the CIT(Appeals) due to non-service of the assessment order should be condoned. Whether the CIT(Appeals) erred in dismissing the appeal in limine without deciding on merits.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, [DELHI BENCH “SMC”: NEW DELHI]

Before: SHRI AMIT SHUKLAAS S.M.C.

For Appellant: Shri Somil Agarwal
For Respondent: Ms. Radha Katyal Narang
Hearing: 05/04/2022Pronounced: 05/04/2022

O R D E R PER AMIT SHUKLA, J. M. : The aforesaid appeal has been filed by the assessee against the impugned order dated 28.021.2019, passed by the ld. Commissioner of Income Tax (Appeals), Ghaziabad [hereinafter referred to as CIT (Appeals)] in the quantum of assessment under Section 144/147 of the Income Tax Act, 1961 (the Act) for the assessment year 2010–11.

2.

At the outset, ld. Counsel for the assessee submitted that ld. CIT (Appeals) has erred in law and on facts in dismissing the appeal of the assessee in limine by treating it un-admitted as same was filed belatedly. It has been submitted that the assessment order was not served upon the assessee and in support Ld. Counsel has filed the following letter from the Department, wherein it has been stated that the vide following letter / notice dated 13th July, 2021 sent through speed post, the assessment order was sent but came back un-served as under:-

“In this connection, it is to intimate that as per record, the assessment in your case was completed u/s 144/147 for A.Y. 2010-11 on 01.12.2017. The assessment order was sent through speed post No. EU215574546IN on 6.12.2017, which was returned back un-served with the postal remark “PRAPAKARTA BAHAR GAYE HUE HAI PER LENE SE MANA KIYA”. Subsequently as per record, Shri Jai Kishan Agarwal, Advocate filed vakalatnama and received the assessment order, notice of demand and penalty notice on 21.02.2018 being your Authorized Representative.“

3.

It was only when assessee obtained the certified copies of the order, appeal was filed and, therefore, the delay of 2 months.

Thus, he submitted that the matter should be restored back to the file of the ld. CIT (Appeals) to be decided afresh, in accordance with law.

4.

On the other hand, the ld. DR has no objection if the matter is remanded back to the CIT (Appeals) for passing it on merits.

5.

From the perusal of the impugned order, I find that the ld. CIT (Appeals) has noted that the appeal has been filed on 10.03.2018, which is delayed by 2 months. Before the CIT (Appeals) the appellant submitted that the assessment order along with the notice of demand was served on 21.02.2018 and the appeal has been filed on 10.03.2018 and the reasons were also explained that the assessment order was not served. However, the CIT (Appeals) has dismissed the appeal in limine, without condoning the delay.

6.

Since there was a bonafide reason for delay of 2 months as the assessment order was not served which is evident from the letter of the Department sent to the assessee. Accordingly, the delay in filing of the appeal before the CIT (Appeals) is condoned and the matter is remanded back to the file of the CIT (Appeals) to decide the issue on merits and the grounds on the issue which has been raised before me. The ld. CIT (Appeals) will provide an opportunity of hearing to the assessee. Accordingly, the appeal of the assessee is set aside to the file of the CIT (Appeals).

7.

In the result, the appeal of the assessee is allowed, for statistical purposes.

Order pronounced in the open court on : 05/04/2022.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →