AJAY KUMAR,GHAZIABAD vs. AO WARD 2(1)(1), GHAZAIABAD

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ITA 2131/DEL/2026Status: DisposedITAT Delhi24 April 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal before it and restored the appeal to the CIT(A). The CIT(A) was directed to consider the assessee's application for condonation of delay and provide an opportunity for submissions.

What were the facts?

The assessee's case was reopened based on Bitcoin transactions. The Assessing Officer completed the assessment ex-parte as the assessee failed to file a return and comply with notices. The assessee's appeal before the CIT(A) was dismissed in limine due to a significant delay and lack of explanation.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the CIT(A) should have provided an opportunity to the assessee to explain the delay.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 142(1),Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC”, DELHI

Hearing: 13/04/2026Pronounced: 13/04/2026

आयकर अपीलीय अधिकरण धिल्ली पीठ “एस एम सी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.2131/धिल्ली/2026 (धि.ि. 2018-19) ITA No.2131/DEL/2026 (A.Y.2018-19)

Ajay Kumar, Flat No. 304, Tower No. A-11, Sarehomes Ebony Greens Crescent Pare, Shahpur, Bamheta NH 24, Lalkuan, Ghaziabad, Uttar Pradesh 201002 ...... अपीलार्थी/Appellant PAN: AMTPK-3322-J बिाम Vs. Assessing Officer, Ward-2(1((1), CGO, Complex-1, Purani Hapur Chungi, ..... प्रधििािी/Respondent Ghaziabad, Uttar Pradesh 201002 अपीलार्थी द्वारा/Appellant by : In Person प्रधििािीद्वारा/Respondent by : Shri Manoj Kumar, Sr. DR सुििाई की धिधर्थ/Date of hearing : 13/04/2026 घोषणा की धिधर्थ/Date of pronouncement : 13/04/2026 आिेश/ORDER PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 16.01.2025, for Assessment Year 2018-19.

2.

The appeal is time barred by 333 days. The assessee has filed a petition for condonation of delay supported by affidavit and copy of medical records. After perusal of same, I am satisfied that delay in filing of appeal is not intentional, but is for the reasons stated in the condonation petition which appears to be bonafide. Hence, delay in filing of appeal is condoned and appeal is admitted for hearing on merits.

2 ITA No. 2131/DEL/2026 (A.Y.2018-19) 3. Brief facts of the case as emanating from records are: The case was reopened u/s.147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) on the basis of information received through the Insight Portal indicating that the assessee had carried out Bitcoin transactions amounting to Rs.25,16,707/-. Since the assessee failed to file return of income and did not comply with various statutory notices issued u/s.142(1) and 148, the Assessing Officer (AO) completed the assessment ex-parte u/s.144 r.w.s. 147 of the Act determining total income at Rs.25,16,710/- by treating entire amount as short-term capital gain. The assessee filed appeal before the CIT(A) with a delay of 250 days. The CIT(A) issued notice calling for explanation for condonation of delay. However, the assessee neither filed any condonation petition nor furnished any explanation. The CIT(A) dismissed the appeal in limine as not admitted.

4.

Shri Manoj Kumar, representing the department vehemently supported the impugned order and submitted that the assessee remained non-compliant throughout the proceedings.

5.

Considering entire facts of the case, I deem it appropriate to restore the appeal to the CIT(A). liberty is granted to the assessee to file an application for condonation of delay supported by an affidavit before the CIT(A). Upon receipt of such application from assessee/appellant the CIT(A) shall considered the same keeping in view the law expounded by the Hon’ble Supreme Court of India in this regard. Before deciding the appeal, the CIT(A) shall allow reasonable opportunity of making submissions to the assessee, in accordance with law.

6.

The assessee, upon service of notice by the CIT(A) shall respond to the same, without fail.

3 ITA No. 2131/DEL/2026 (A.Y.2018-19) 7. In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on Monday the 13th day of April, 2026.

Sd/- Sd/- (VIKAS AWASTHY) न्याधयक सिस्य/JUDICIAL MEMBER धिल्ली/Delhi, धििांक/Dated 24/04/2026

NV/- प्रतितिति अग्रेतिि/Copy of the Order forwarded to : अपीलार्थी/The Appellant , 1. प्रधििािी/ The Respondent. 2. 3. The PCIT/CIT(A) धिभागीय प्रधिधिधि, आय.अपी.अधि., दिल्ली /DR, ITAT, धिल्ली 4. गार्ड फाइल/Guard file. 5.

BY ORDER, //True Copy//

(Asstt. Registrar) ITAT, DELHI

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