SHAHNAWAZ,UTTAR PRADESH vs. ITO WARD-1(2)(5), UTTAR PRDESH

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ITA 9048/DEL/2025Status: DisposedITAT Delhi17 July 2026AY 2014-154 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to sufficient cause. It set aside the ex-parte orders of the lower authorities and remitted the matter back to the Assessing Officer for de novo adjudication after providing the assessee an opportunity to be heard and present necessary explanations.

What were the facts?

The assessee's appeal was filed with a delay of 213 days due to the unfortunate demise of their original counsel. The lower authorities passed ex-parte orders, making additions on account of unexplained bank credits, which the assessee failed to explain.

What were the issues?

Whether the delay in filing the appeal should be condoned, and if the matter should be remanded to the Assessing Officer for fresh adjudication due to ex-parte orders.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 69A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “A” BENCH: NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

For Appellant: Shri V. RajaKumar, Adv
Hearing: 13.05.2026Pronounced: 17.07.2026

ITA No.9048/Del/2025

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 9048/Del/2025 [Assessment Year : 2014-15] Shahnawaz, vs ITO 590, Uncha Saddique Nagar, Ward-1(2)(5) Lisadi Gate, Meerut, Uttar Meerut Pradesh PAN-BADPS5592M APPELLANT RESPONDENT Appellant by Shri V. RajaKumar, Adv. Respondent by Sh. Ajay Kumar Arora Date of Hearing 13.05.2026 Date of Pronouncement 17.07.2026 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by assessee against the order dated 15.03.2025 of Ld. Commissioner of Income Tax, National Faceless Appeal Centre (NFAC) Delhi [“Ld. CIT(A)”] in Appeal No. NFAC/2013- 14/10253818 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 11.05.2023 passed u/s 147 r.w.s. 144 of the Act pertaining to Assessment Year 2014-15.

2.

It is observed that the appeal was filed delayed by 213 days. Before us, an application for condonation of delay was filed wherein, it is stated that assessee has sent the appellate order for the preparation of the appeal to the office of its counsel Shri Vinod Kumar Goel, who was handling the appeals matters. Later when the assessee

ITA No.9048/Del/2025

enquired about the status of the appeal, it was come to his notice that due to illness, Shri Goel had expired and the appeal was not field. Therefore, the immediately rushed and engaged a new counsel for the preparation and filing the appeal. Due to this reason the appeal was filed delayed by 213 days. It is thus submitted that the delay was neither intentional nor willful and occurred due to circumstances beyond the control of the assessee and has bonafide reason thus it is requested to condone the delay and decide the appeal on merits.

3.

Per contra, Ld. Sr. DR opposed the request of the assessee for condonation of delay in filing the appeal by the assessee.

4.

Having considered the arguments of both the parties. We find that there is a reasonable and sufficient cause with the assessee in filing the appeal delayed by 213 days where the counsel who was looking after the case of the assessee got expired. It must be remembered that in every case of delay, there can be some lapses on the part of the litigant concerned however, that alone is not enough to turn down the plea of assessee and to shut the doors against it. When the explanation does not smack of mala fide or it is not put forth as a part of dilatory strategy, the Courts must give utmost consideration to such litigant and its right of hearing of appeal on merit ought not to be rejected. Considering the overall facts and circumstances of the case and in the larger interest of justice, delay

ITA No.9048/Del/2025

in filling the appeal is hereby, condoned and appeal of the assessee is taken for adjudication on merits.

5.

Heard both the parties and perused the material available on record. At the outset, it is observed that both the orders of the lower authorities were passed ex-parte due to non-compliance on the part of the assessee. The addition was made on account of credits in the bank accounts to the extent of Rs. 2,35,32,348/- as against which the assessee has filed the return of income u/s 44AD by declaring total turnover of Rs. 39,38,160/-. Thus, in absence of any explanation, the AO has reduced the declared turnover of Rs. 39,38,160/- and made the addition of the balance amount of Rs. 1,95,94,188/- as unexplained money u/s 69A of the Act. As no submission was filed, therefore the ld. CIT(A) has also confirmed the finding of the AO and dismissed the appeal of the assessee.

5.1 Before us, a prayer was made by the ld. AR for the assessee that matter may be send back to the file of the AO so that the assessee could be able to file all the necessary explanations regarding the source of the credits in the bank accounts maintained by the assessee. Considering the overall facts and circumstances of the case and in the interest of justice, we set aside both the orders of the lower authorities and remitted back the matter to the file of the AO with the directions to pass the order denovo afresh after providing opportunity of being heard to the assessee. Assessee is also directed to appear before the AO and file all the necessary details to explain the source of the deposits in the bank accounts. With these

ITA No.9048/Del/2025

directions, all the grounds of appeal of the assessee are allowed for statistical purposes.

6.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 17.07.2026.

Sd/- Sd/- (ANUBHAV SHARMA) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 17.07.2026 *Amit Kumar, Sr. P.S*

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