SANJEEV CHOPRA,MOHALI vs. INCOME TAX OFFICER, WARD 71(1), DELHI

At the outset, we find that the ld JCIT(A) had not condoned the delay in filing of appeal by the assessee before him. Consequentially, he has dismissed the appeal as not maintainable. The assessee submitted that after the filing of return of income for AY 2017-18 on 30.03.2018, he remained at Jammu upto November 2020. In December 2020, he had shifted to Sanjeev Chopra Chandigarh. He stated that a demand of Rs. 11,72,900/- was created when he was at Jammu and the same appeared in income tax portal on 20.03.2019 which was disagreed by the assessee on 26.03.2019 and thereafter there was no communication received by the assessee either through email or by registered post. The assessee was entertaining bonafide belief that the demand had been knocked out and the return has been accepted. It was also submitted that no demand appeared in income tax portal thereafter. The assessee came to know of the outstanding demand only on 17.09.2024 when he got an email from the income tax department. Thereafter, the assessee had filed an appeal on 03.12.2024 before the ld JCIT(A) with a delay. The assessee is a salaried employee and the dispute that arises is with regard to claim of exemption u/s 10(10) and 10(10AA) of the Act in the sum of Rs. 10 lacs and Rs. 3 lacs respectively. Considering the reasons adduced in the condonation petition, we are directing the ld JCIT(A) to condone the delay and admit the appeal of the assessee for adjudication. The ld JCIT(A) is directed to decided the issue in dispute afresh in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. With these observations, the grounds raised by the assessee are allowed for statistical purposes.

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