KAMAL KUMAR BATRA,WEST DELHI vs. ADDL-JCIT-(A)-1, PUNE, PUNE
Income Tax Appellate Tribunal, DELHI BENCHES: C : NEW DELHI
Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMAAssessment Year: 2021-22
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated
12.10.2023 of the Commissioner of Income-tax (Appeals), Pune-1, Pune
(hereinafter referred to as the Ld. First Appellate Authority or ‘the Ld. FAA’, for short) in Appeal No.NFAC/2020-21/10214590 arising out of the appeal before it against the order passed u/s 143(1) of the Income Tax Act, 1961
(hereinafter referred as ‘the Act’) by the ADIT, CPC, Bangalore (hereinafter referred to as the Ld. AO).
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At the time of hearing, the ld. AR has pointed out that there is a delay in filing the appeal due to some mistake of staff though the fee of Rs. 10000/- was paid in due time. We find that the delay though of 263 days is well explained. Accordingly, the application is allowed and the appeal is admitted for hearing.
Further, the ld. AR has pointed out that the assessee was not served notice of hearing due to which the assessee was unable to file submissions and evidences showing that the judgement of the Hon’ble Supreme Court in the case of Checkmate Services P. Ltd. vs. CIT, 143 Taxmann.com 178 is not applicable as the amounts deducted were not on account of ESI and EPF.
In any case, since the assessee was not served the notices in due course of events, we allow the appeal for statistical purposes and restore the issues on merits and law, if any, raised by the assessee to the files of ld. CIT(A) to issue a fresh notice and decide the appeal afresh.
Order pronounced in the open court on 09.05.2025. (S. RIFAUR RAHMAN)
JUDICIAL MEMBER
Dated: 09th May, 2025. dk
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