YUMNA ASMAT,UTTAR PRADESH vs. WARD 2(3)(2) BULANDSHAHAR, BULANDSHAHAR, UP

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ITA 2269/DEL/2026Status: DisposedITAT Delhi27 July 2026AY 2012-133 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal observed that the lower appellate authority failed to appreciate the reasonable cause for delay and did not decide the issues on merit. Therefore, the assessee was granted another opportunity to be heard on merit.

What were the facts?

The assessee filed appeals against orders passed under section 147/144 and section 271(1)(c) of the Income-tax Act. The lower appellate authority dismissed the appeal in limine due to delay without adjudicating on merits.

What were the issues?

Whether the lower appellate authority erred in dismissing the appeal solely on grounds of delay without considering the merits or providing detailed findings on the cause of delay.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI

Before: SHRI S.RIFAUR RAHMAN & SHRI RAJ KUMAR CHAUHAN

For Respondent: Shri Tarun Sharda, Sr. DR
Hearing: 22.06.2026Pronounced: 22.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.2269/DEL/2026 (Assessment Year: 2012-13) ITA No.2270/DEL/2026 (Assessment Year: 2012-13) Yumna Asmat, vs. ITO, Ward 2(3)(2), H. No.38, Maman Road, Bulandshahar. Bulandshahar - 203 001 (Uttar Pradesh). (PAN : BIKPY8181P) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Tarun Sharda, Sr. DR Date of Hearing : 22.06.2026 Date of Pronouncement : 22.06.2026 O R D E R PER S.RIFAUR RAHMAN,AM: 1. These appeals are filed by the assessee against the order passed by the ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC) dated 31.12.2025 for the Assessment Years 2012-13 passed under section 147/144 and section 271(1)(c) of the Income-tax Act, 1961 (for short ‘the Act’).

2 ITA Nos.2269 & 2270/Del/2026 2. None appeared on behalf of the assessee. We are proceeding to decide the appeals with the assistance of ld. DR of the Revenue.

3.

Considered the submissions of the ld. DR and material placed on record. We observed in ITA No.2269/Del/2026 u/s 147/144 of the Act that the ld. CIT (A) dismissed the appeal in limine only on the ground of delay in filing without duly appreciating that the assessee had shown reasonable and sufficient cause for the delay. Further we observed that the ld. CIT (A) had not adjudicated the issues on its merits and ld. CIT (A) ought to have dealt with the grounds of appeal substantively even if the delay was not condoned or at least provided a detailed finding on the sufficiency of the cause of delay. Further, we observed that the Assessing Officer passed the order u/s 147/144 of the Act. Accordingly, we are of the considered opinion and in the interest of justice, assessee should be given one more opportunity of being heard on merit. Therefore, we direct Assessing Officer to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the Assessing Officer on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.

4.

Further with regard to ITA No.2270/Del/2026 u/s 271(1)(c) of the Act, we observed that the same is passed in pursuance of the order u/s 147/144

3 ITA Nos.2269 & 2270/Del/2026 of the Act and we have already restored the issues to the file of Assessing Officer in that case. Accordingly, we restore the issues involved in ITA No.2270/Del/2026 to the file of Assessing Officer.

5.

In the result, both the appeals filed by the assessee are allowed for statistical purposes.

Order pronounced in the open court on this 22nd day of June, 2026 after the conclusion of the hearing.

Sd/- sd/- (RAJ KUMAR CHAUHAN) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated: 27.07.2026 TS Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

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