D N S LASE OPTIK PVT LTD,DWARKA vs. INCOME TAX OFFICER- ITO, DWARKA, NEW DELHI
आयकर अपीलीय अिधकरण
िदʟी पीठ “एस एम सी”, िदʟी
ŵी िवकास अव̾थी, Ɋाियक सद˟
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “SMC”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER
आअसं.5145/िदʟी/2024 (िन.व. 2020-21)
D N S Lase Optik P Ltd.
A-1003, Sunny Velly, Plot No.27,
Sector 12, Dwarka, New Delhi 110078
PAN: AAACD-3221-B
...... अपीलाथᱮ/Appellant
बनाम Vs.
Income Tax Officer,
Dwarka, New Delhi 110078
..... ᮧितवादी/Respondent
अपीलाथŎ Ȫारा/ Appellant by : None
Ůितवादी Ȫारा/Respondent by : Shri Sanjay Kumar, Sr. DR
सुनवाई कᳱ ितिथ/ Date of hearing
:
16/01/2025
घोषणा कᳱ ितिथ/ Date of pronouncement :
:
15/04/2025
आदेश/ORDER
PER VIKAS AWASTHY, JM:
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 13.06.2024, for assessment year 2020-21. 2. The present appeal is time barred by 68 days. The assessee has filed an application seeking condonation of delay in filing of appeal supported by an affidavit. After perusing the application for condonation of delay, I am satisfied that delay in filing of present appeal is un-intentional and was for the reasons stated in the application which appears to be bonafide. Hence, delay of 68 days in filing of appeal is condoned and appeal is admitted for hearing on merits.
3. The assessee in appeal has assailed the order of CIT(A) in dismissing appeal of 2
the assessee in limine on the ground of limitation. The assessee had filed appeal before the First Appellate Authority with the delay of 138 days. No application for condonation of delay was filed by the assessee before the CIT(A). Hence, the CIT(A) dismissed appeal on the ground of limitation. The solitary reason given by the assessee before the CIT(A) for delay in filing of appeal is that the assessee was not well. The said reason was unsubstantiated with medical records.
4. Considering entire facts of the case, I deem it appropriate to restore this appeal back to the CIT(A) with the direction to the assessee/appellant to file a detailed application for condonation of delay citing reasons causing delay in filing of appeal, alongwith affidavit in support. The CIT(A) upon receiving such application shall decide the same in accordance with law expounded by the Hon’ble Apex Court in the case of Collector Land Acquisition vs. Mst. Katiji & Ors. 167 ITR 471 and Ram
Nath Sao @ Ram Nath Sahu & Others vs Gobardhan Sao and Others (2002) 3 SCC
195/AIR 2002 SC 1201. The assessee shall file an application for condonation of delay along with affidavit within 60 days from the date of receipt of this order and shall comply with the notices served by the CIT(A), without fail.
5. In the result, appeal of the assessee is allowed for statistical purpose in the terms aforesaid.
Order pronounced in the open court on Tue ay the 15th day of April, 2025. (VIKAS AWASTHY)
᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी/Delhi, ᳰदनांक/Dated 15.04.2025
NV/-
3
ᮧितिलिप अᮕेिषतCopy of the Order forwarded to :
1. अपीलाथᱮ/The Appellant ,
2. ᮧितवादी/ The Respondent.
3. The PCIT/CIT(A)
4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी
5. गाडᭅ फाइल/Guard file.
BY ORDER,
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(Dy./Asstt.