MR. VIRENDER SINGH,GHAZIABAD vs. ITO WARD-2(2)(5), GHAZIABAD

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ITA 128/DEL/2025Status: DisposedITAT Delhi21 April 2025AY 2012-132 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the assessee's reasons for the delay were unrebutted and, citing Supreme Court precedent, held that the delay ought to have been condoned to allow for adjudication on merits. The CIT(A)/NFAC's order refusing to condone the delay was reversed, and the matter was restored for fresh adjudication with three effective opportunities.

What were the facts?

The assessee filed an appeal before the Income Tax Appellate Tribunal for AY 2012-13 against an order of the CIT(A)/NFAC. The CIT(A)/NFAC had refused to condone a 41-month delay in filing the assessee's lower appeal against an order passed under Sections 144/147, despite the assessee providing reasons for the delay in a condonation petition.

What were the issues?

Whether the CIT(A)/NFAC was justified in refusing to condone the delay in filing the lower appeal, and if the matter should be remanded for adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

Hearing: 21.04.2025Pronounced: 21.04.2025

Date of Hearing: 21.04.2025 Date of Pronouncement: 21.04.2025 ORDER This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & Order No. ITBA/NFAC/S/250/2024-25/1070287522(1) dated 12.11.2024, in proceedings u/s 147/144 of the Income Tax Act, 1961 (in short “the Act”).

2.

Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.

3.

It emerges at the outset with the able assistance coming from the Revenue side that the learned CIT(A)/NFAC has refused to condone the corresponding delay of 41 months in institution of the assessee’s lower appeal filed on 05.05.2023

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