ROHIT GUPTA,NEW DELHI vs. ACIT, CIRCLE 67(1), DELHI

PDF · subscribers
ITA 504/DEL/2025Status: DisposedITAT Delhi21 April 2025AY 2017-18Bench: Sh. Satbeer Singh Godara (Judicial Member)2 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 Income Tax Appellate Tribunal (ITAT) found the CIT(A)/NFAC's refusal to condone the delay unsustainable in law, citing the Supreme Court's decision in Collector Land Acquisition vs. Mst. Katiji & Ors. The ITAT reversed the CIT(A)/NFAC's order and restored the appeal for fresh adjudication on merits, providing three effective opportunities.

What were the facts?

The assessee filed an appeal for Assessment Year 2017-18. The CIT(A)/NFAC refused to condone a delay of more than 12 months in the assessee's filing of the lower appeal against the assessment order dated 14.12.2019, despite the assessee submitting a condonation petition with reasons.

What were the issues?

Whether the CIT(A)/NFAC was correct in refusing to condone a significant delay in filing the assessee's lower appeal, thereby preventing the adjudication of the case on its merits.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

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

Before: Sh. Satbeer Singh Godara

For Appellant: Shri Rohit Gupta (Assessee)
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 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & Order No. ITBA/APLS/250/2024-25/1071470336(1) dated 23.12.2024, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the sides at length. Case file perused.

3.

It emerges at the outset with the able assistance coming from both the sides that the learned CIT(A)/NFAC has refused to condone the corresponding delay of more than 12 months in institution of the assessee’s lower appeal filed on 16.12.2020 against the assessment order dated 14.12.2019. This is indeed 2 coupled with the fact that the assessee had filed his condonation petition explaining all the reasons of the said delay on account of circumstances beyond his control.

4.

All these clinching facts have gone un-rebutted from the Revenue side. I therefore quote Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC) that such a delay ought to have been condoned going by the condonation averments so as to pave way for the adjudication of the corresponding issues on merits, to conclude that the CIT(A)/NFAC’s findings refusing to condone the impugned delay in assessee’s filing of the lower appeal are not sustainable in law. His impugned lower appellate order is accordingly reversed. The assessee’s appeal is restored back to the CIT(A)/NFAC for it’s afresh appropriate adjudication within three effective opportunities.

5.

This assessee’s appeal is allowed for statistical purposes. Pronounced in Open Court on 21.04.2025.

Recent GST High Court judgments

Search GST case law →