MR. RAJENDER SINGH,JHAJJAR,HARYANA vs. INCOME TAX OFFICER WARD 5,ROHTAK, ROHTAK,HARYANA

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ITA 9202/DEL/2025Status: DisposedITAT Delhi05 May 2026AY 2018-20193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Considering the circumstances, the Tribunal decided to give the assessee an opportunity to contest the matter on merits.

What were the facts?

The assessee filed an appeal against an assessment order passed under Section 147 r.w.s 144/144B of the Income Tax Act for AY 2018-19. The appeal was filed with a significant delay, and the assessee claimed non-receipt of notices due to an incorrect email address.

What were the issues?

The key issues were the condonation of delay in filing the appeal and the assessee's claim of not receiving notices, leading to a need for a fresh hearing on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, DELHI

Before: SHRI M BALAGANESH & SHRI ANUBHAV SHARMA

Hearing: 05.05.2026Pronounced: 05.05.2026

PER ANUBHAV SHARMA, JM:

This appeal is preferred by the assessee against the order dated

28.02.2025 of the Ld. National Faceless Appeal Centre, Delhi (hereinafter

P a g e | 2 ITA No.9202/Del/2025 Mr. Rajender Singh (AY: 2018-19) referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN &

Order No : ITBA/NFAC/S/250/2024-25/1073802558(1)arising out of the

order dated 17.03.2023 u/s 147 r.w.s 144/144B of the Income Tax Act, 1961

(hereinafter referred to as ‘the Act’) passed by the Assessment Unit, Income

Tax Department, for AY: 2018-19.

2.

None appeared at time of hearing for the assessee. We heard ld. DR and

perused the records. We find that appeal is filed with a delay of 245 days and

an application for condonation of delay has been filed. Considering that

assessee is an individual and the reasons cited, thedelay is condoned and

appeal is admitted for hearing.

3.

Further, it comes up that assessment order passed u/ 147 r.w.s 144 on

account of alleged unexplained cash deposits and assessee has raised legal

grounds challenging initiation of proceedings u/s 148 of the Act. Further,

before ld. CIT(A) assessee had not appeared and material on record shows

assessee claims that notices were not received as the same were sent on

incorrect email address.

4.

In the light of aforesaid circumstances we consider it appropriate case

to give assessee an opportunity to contest on merits. The appeal is allowed

P a g e | 3 ITA No.9202/Del/2025 Mr. Rajender Singh (AY: 2018-19) for statistical purpose.The issue on merit, as well as law,are remitted to the

files of ld. CIT(A) to give fresh opportunity of hearing to decide issue afresh.

Order pronounced in the open court on 05.05.2026

Sd/- Sd/- (M Balaganesh) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 13.05.2026 Rohit, Sr. PS

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