SAVITA GUPTA,DELHI vs. ITO WARD 51(1), DELHI

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ITA 8715/DEL/2025Status: DisposedITAT Delhi17 July 2026AY 2014-154 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found merit in the assessee's explanation for the delay and noted that the CIT(A) had not decided the case on merits. Therefore, the matter was remitted back to the Assessing Officer for de novo assessment and reconsideration of the penalty.

What were the facts?

The assessee's appeals against the quantum assessment and penalty orders were dismissed by the CIT(A) for being filed late without condoning the delay. The assessee claimed to be a housewife unfamiliar with tax procedures and that notices were sent to former professionals.

What were the issues?

Whether the delay in filing appeals before the CIT(A) should be condoned and whether the case should be decided on merits or dismissed on procedural grounds.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 271(1)(c),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: MS. KAVITHA RAJAGOPAL

Pronounced: 17.07.2026

INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, ‘G’ NEW DELHI BEFORE MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.8714 & 8715/DEL/2025 िनधा�रण वष�/Assessment Year: 2014-15) SAVITA GUPTA ITO WARD 51(1) C-118, 2ND FLOOR, PHASE-1 NEW DELHI-110055 ASHOK VIHAR, NEW DELHI- Vs. 110034, DELHI अपीलाथ� Appellant ��थ� Respondent Permanent Account Number of Assessee: AAGPG0498J

अपीलाथ� �ारा/Appellant represented by: CA Amit Goel & Sh. Pranav Yadav, Adv. ��थ� �ारा/Respondent represented by: Shri Raghuveer Singh, Sr. DR सुनवाई की तारीख / Date of conclusion of hearing: 06.07.2026 घोषणा की तारीख / Date of pronouncement: 17.07.2026 आदेश / ORDER PER AMITABH SHUKLA, AM These two appeals filed by the assessee are directed against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, New Delhi, both dated 09.10.2025 arising out of assessment order dated 27.05.2023 passed under section u/s 147 r.w.s. 144 r.w.s. 144B and u/s 271(1)(c) of the Act for the Assessment Year 2014-15. The word ‘Act’ herein this order would mean Income Tax Act, 1961. 2. Both appeals of the assessee are challenging the quantum assessment order as well as consequent penalty order and hence for the purposes of convenience were heard together and are being adjudicated by this common order.

ITA No.8714/Del/2025 3. At the outset the Ld. Counsel for the assessee informed that both the lower authorities being the ld. Assessing Officer as well as the Ld. First Appellate Authority have passed an ex-parte order. The ld. CIT(A) has thus confirmed the order dated 27.05.2023 passed under section u/s 143(3) r.w.s. 144 r.w.s. 144B and penalty order dated 17.01.2024 and that the appeals were dismissed for being filed late without any justified grounds. The ld. CIT(A) had dismissed the appeals in limine without condoning the delay committed by the assessee in filing of the appeals. It was pleaded that the assessee had committed delay of 606 days and 371 days for which it had justified grounds. Before the Ld. CIT(A) the assessee had tried to justify the delay also on account of that the assessee is a house-wife not conversant with tax procedures and electronic working. It was submitted that the electronic notices of the Department were sent to the ID of the former professionals who did not communicate contents thereof to the assessee. It was argued that the CIT(A) has not given any decision on the merits of the case. The Ld. Counsel accordingly submitted the matter may be restored to Ld. CIT(A) for re-adjudication on its merits by condoning the delay and that it shall make full compliance to the notices of Ld. CIT(A). 4. The Ld. DR while relying upon the order of the lower authorities did not tender any serious objection to the proposal. It is also not the case of the Revenue that the impugned order of ld. CIT(A) is not ex-parte.

5.

We have heard the rival submissions in the light of materials available on records. It is trite law that no litigant benefits by non-prosecution of its case. We find sufficient force in the pleadings of the assessee as to why it could not file its appeal in time, before the Ld. First Appellate Authority. Coming to the order of Ld. First Appellate Authority, we have also noted that apart from merely harping on the issue of delayed filing by the assessee the Ld. CIT(A) has not touched upon merits of the case. We are conscious of the fact that no appellant benefits by non- prosecution of its case. Be that as it may be, we are of the view that the matter deserves to be remitted back to the ld. Assessing Officer for re-adjudication de novo. Accordingly, we set-aside the order of the lower authorities and remit the matter back to the file of the ld. Assessing Officer for assessment de novo in accordance with law and by way of passing a speaking order. The Ld. Assessing Officer shall give opportunities of being heard to the assessee and it shall be bounden upon the assessee to comply with the notices issued by the Ld. Assessing Officer Any non-compliance on the part of the assessee can be adversely viewed. The decision to remit it back to the Ld. Assessing Officer is taken in view of the fact that an Assessing Officer is the fulcrum of assessment proceedings. He possess the first right and responsibilities to examine facts of a case before arriving at his decision qua determination of taxable income in a particular case. We have noted with respectful deference the decision of Hon’ble Apex Court in the case of TIN box 249 ITR 216 on the subject matter. Accordingly, the appeal of the assessee bearing ITA No.1675/Del/2026 is allowed for statistical purposes.

ITA No.8715/Del/2025 6. As the appeal of the assessee bearing ITA No.8714/Del/2025 has been remitted back to the AO for re-adjudication de novo, the penalty order contested by the assessee through ITA No.8715/Del/2025 has become in fructuous. The same is also remitted back to the ld. AO for reconsideration in the light of his decision to be taken in ITA No.8714/Del/2025. Accordingly, the appeal of the assessee bearing ITA No.8715/Del/2025 is also allowed for statistical purposes. 7. Finally, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 17th July, 2026.

Sd/- Sd/- [KAVITHA RAJAGOPAL] [AMITABH SHUKLA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 17.07.2026 Shekhar Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi,

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