BEANT SINGH (HUF),PATIALA vs. ITO, W-4, PATIALA

ITA 607/CHANDI/2023Status: DisposedITAT Chandigarh01 October 2026AY 2011-123 pages
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What did the Tribunal hold?

The Tribunal, acknowledging the delay of 52 days, admitted the appeal by condoning the delay. The decision was based on the principles of natural justice and consideration of the assessee's background. The Tribunal accepted the assessee's prayer for remand. The admission of the appeal and the remand were made subject to the assessee paying a cost of Rs. 5,000/- within 30 days of receiving the order, to be deposited with the Poor Patient Relief Fund of PGI Hospital, Chandigarh. The assessee was directed to furnish proof of payment to the Ld. CIT(A), who would then proceed with a de novo adjudication of the appeals on merits. The assessee was also directed to plead and prove its case forthwith. No other grounds were urged. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, Beant Singh (HUF), filed an appeal before the Income Tax Appellate Tribunal (ITAT) challenging an order dated 20.06.2023 passed by the learned Commissioner of Income Tax (Appeals), NFAC. This order confirmed an assessment framed by the Assessing Officer (AO) under Section 147 of the Income Tax Act, 1961, on 27.12.2018. The AO had assessed capital gains of Rs. 607.17 Lacs by rejecting the assessee's claim of agricultural land. The learned CIT(A) had confirmed the assessment due to the absence of any representation from the assessee. The assessee's appeal to the ITAT was filed with a delay of 52 days, for which condonation was sought.

What were the issues?

1. Whether the appeal filed by the assessee for Assessment Year 2011-12, with a delay of 52 days, should be admitted for adjudication on merits, considering the principles of natural justice and the background of the assessee? (Question of mixed law and fact, concerning procedural fairness and condonation of delay under the Income Tax Act, 1961). Assessee's Contention: The assessee, through its Ld. AR, sought condonation of the delay and prayed for the matter to be remanded back for de novo adjudication on merits, emphasizing the principles of natural justice. Revenue's Contention: The Ld. CIT-DR opposed the prayer for condonation and remand.

Which sections of the Income-tax Act were involved?

Section 147

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Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM

MANOJ KUMAR AGGARWAL (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2011-12 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 20.06.2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 147 of the Act on 27.12.2018. The registry has noted the delay of 52 days in this appeal, the condonation of which has been sought by Ld. AR along with a prayer for remand back of the matter which

The order continues below.

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