VASUDHA PREMKUMAR SHARMA,MUMBAI vs. INCOME TAX OFFICER, WARD 59(2) , NEW DELHI, NEW DELHI

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ITA 5372/DEL/2025Status: DisposedITAT Delhi17 March 2026AY 2013-143 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, considering the rival submissions and the material on record, deemed it appropriate in the interest of justice to restore the matter to the Ld. AO for fresh assessment on merits. This decision was made after noting that the assessee's appeal was dismissed in limine by the Ld. CIT(A) without providing an adequate opportunity. The Tribunal directed the assessee to be vigilant and make requisite compliance before the Ld. AO. The appeals were allowed for statistical purposes. The specific issue of limitation and the date of service of the assessment order were not definitively decided on merits but were rendered moot by the remand for fresh assessment.

What were the facts?

The assessee, Vasudha Premkumar Sharma, filed appeals against orders passed by the Ld. CIT(A)/NFAC, Delhi, under section 250 of the Income Tax Act, 1961. The assessment for Assessment Year 2012-13 was framed by the Ld. AO under section 147 read with section 144 of the Act. The assessee's appeal was dismissed in limine by the Ld. CIT(A) on grounds of limitation. The assessment order dated 14/11/2019 was allegedly served on the appellant on 24/10/2024. The assessee contended that the appeal was filed within the prescribed time limit of 30 days from the date of service. The assessee had shifted from Delhi to Mumbai and suffered severe health issues since 2017, preventing compliance with lower authorities.

What were the issues?

1. Whether the Ld. CIT(A) erred in dismissing the appeal on the ground of limitation without granting an adequate opportunity to the assessee to explain the date of service of the assessment order, thereby necessitating a remand for de novo adjudication on merits, as argued by the assessee, relying on the fact that the assessment order dated 14/11/2019 was served on 24/10/2024 and the appeal was filed on 12/11/2024, well within the time limit under section 249(2) of the Income Tax Act, 1961. The revenue's contentions are not recorded in the judgment. 2. Whether the Ld. CIT(A) failed to appreciate that the appeal was filed within the prescribed time limit as per section 249(2) of the Income Tax Act, 1961, rendering the issue of condonation of delay moot, as argued by the assessee.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144,Section 249(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, E: NEW DELHI

Before: SHRI RAJ KUMAR CHAUHAN, HON’BLE JUDICIAL & SMT. RENU JAUHRI, HON’BLE

For Appellant: CA Ms. Deepika Chhajed, CA
For Respondent: Ms. Ankush Kalra, Sr. DR
Hearing: 11.03.2026Pronounced: 11.03.2026

Heard together (2 matters)

ITA. No. 5371/Del/2025
ITA. No. 5372/Del/2025

Read from the judgment's own cause title. This page is filed under one of them.

Vasudha Premkumar Sharma Income Tax Officer, Ward 59(2) 191/2B. Windermere, Off. New New Delhi Link Road, Oshiwara, Vs Mumbai- 400053 PAN- AMFPS0916E Appellant Respondent Assessee by Sh. Subhash Chhajed, CA Ms. Deepika Chhajed, CA Revenue by Ms. Ankush Kalra, Sr. DR Date of Hearing 11.03.2026 Date of Pronouncement 11.03.2026 ORDER PER RENU JAUHRI:

The above captioned two appeals are filed by the assessee against the order of Ld. CIT(A)/NFAC, Delhi, passed under section 250 of the Income Tax Act, 1961 [hereinafter referred to as, “Act”]. The assessment was framed by the Ld. AO u/s 147 r.w.s 144 of the Act.

2.

In all these two appeals, identical grounds have been taken and, therefore, these are being disposed off vide a common order. The appeal i.e., ITA. No.

ITA_5371_5372_Del_2025_Vasudha Premkumar Sharma 3172/Del/2025 [Assessment Year: 2012-13], is being taken as the lead case in which the following grounds have been raised:

1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in dismissing the appeal on the ground of limitation without granting an appropriate and proper opportunity to explain that the impugned Assessment order though passed on 14/11/2019 by ITO 59(2) Delhi was served on the appellant on 24/10/2024 by ITO 32(2)(1) Mumbai as mentioned in Form No. 35 and statement of facts contained therein. The Appellant therefore prays to remand the matter back to the Ld. CIT(A) for denovo adjudication on merits of the case.

2. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) failed to appreciate that having received the impugned Assessment order on 24/10/2024, the appellant filed the appeal on 12/11/2024, The appeal preferred by the appellant is well within the prescribed time limit of 30 days as per section 249(2) of the Income Tax Act., 1961 and therefore there is no question of condonation of delay in filing the Appeal.

3. The appellant craves to add, amend, modify OR alter any grounds of appeal at any time OR before the hearing of the appeal

4. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.”

3. At the outset, Ld. AR has made a request to remand back the case for de novo adjudication as the appeal of the assessee was dismissed in limine by the Ld. CIT(A) without giving any opportunity.

3.1 Brief facts are that a notice u/s 148 dated 25.03.2019 was issued to the assessee in view of the information regarding credits of Rs. 1,40,70,808/- received in her bank account during the year under consideration. Since no compliance was made by the assessee, the assessment was completed at an income of Rs. 1,79,07,520/- u/s 144 after making various addition. It has been submitted by the 2

ITA_5371_5372_Del_2025_Vasudha Premkumar Sharma Ld. AR that the assessee had shifted from Delhi to Mumbai and was suffering from severe health issues since 2017. Under these circumstances, no compliance could be made before the lower authorities.

4.

We have heard the rival submissions and perused the material on record. After considering the facts and circumstances, in the interest of justice, we deem it appropriate to restore the matter to the Ld. AO for fresh assessment on merits after giving due opportunity to the assessee. The assessee is also directed to be vigilant and make requisite compliance before Ld. AO without fail. Hence, the appeal of the assessee is allowed for statistical purposes.

6.

In the result, all the two appeals of the assessee are allowed for statistical purposes.

Order pronounced in the open court on 11th March, 2026.

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