ABHISHEK SINGHAL,LAXAR ROORKEE vs. COMMISSIONER OF INCOME-TAX (APPEALS), ROORKEE

IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Shri Mahavir Singh, Vice President & Shri Sanjay Awasthi, Accountant Member ITA No. 259/DDN/2026 : Asstt. Year : 2018-19 Abhishek Singhal, Vs CIT(A)/NFAC, Proprietor M/s Singhal Trading Co. New Delhi Haridwar Road, Tehsil Laksar, Haridwar-247661 (APPELLANT) (RESPONDENT) PAN No. BYPPS7058N Assesseeby: Sh. Abhishek Aggarwal, CA Revenue by: Sh. Mohan Lal Joshi, Sr. DR Date of Hearing: 20.07.2026 Date of Pronouncement: 28.07.2026

ORDER Per Bench: This appeal by assessee is arising out of the order of ld. CIT(A)/NFAC, Delhi in DIN & order No. ITBA/NFAC/S/250/2025- 26/1087045729(1), order dated 09.03.2026. Assessment was framed by AO of NFAC for Assessment Year 2018-19 u/s 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter “the Act”) vide order dated 07.03.2023.

2 ITA No. 259/DDN/2026 Abhishek Singhal The assessee filed petition for condonation of delay alongwith Form No. 35 stating the reason that all the communication through mail by income tax department were delivered to the mail ID ashishswatiandassociates@gmail.com of the assessee’s consultant and this e-mail belongs to tax consultant of the assessee and the assessee was not aware about the compliances/proceedings required under the provisions of the Act. The assessee was also having no information about the assessment framed by the Assessing officer and hence he believed his tax advisor, who was looking after all the income tax compliances. Once the assessee came to know about his assessment, he immediately filed the appeal with a delay condonation of 327 days.

3 ITA No. 259/DDN/2026 Abhishek Singhal 4. After hearing both the sides and going through the facts of the case, we note that the assessee was not aware about the assessment order framed by Assessing Officer which is dated 07.03.2023. He only came to know during January 2024 when a demand was raised against him and he changed his counsel and filed the appeal only on 27.02.2024 with a delay of 327 days. We find the cause as reasonable and condone the delay before the ld. CIT(A). We note that even the Assessment Order is ex- parte and Assessing Officer held the cash deposits of Rs.2,19,20,650/- as unexplained money which was added u/s 69A of the Act and also 10% of contractual receipts from different entities at Rs.60,838/-. Since, the Assessment Order is ex-parte and ld. CIT(A) has not condoned the delay and the appeal was treated as unadmitted, we, after condoning the delay before the ld. CIT(A), remit the matter back to the file of the AO for fresh adjudication after allowing reasonable opportunity of being heard to the asessee in the interest of justice.