SHRI RAM KISHAN,REWARI vs. ITO, GURGAON

PDF · subscribers
ITA 3411/DEL/2017Status: DisposedITAT Delhi21 February 2020AY 2011-123 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 found merit in condoning the small delay in filing the appeal. It directed the CIT(A) to decide the appeal on merits after providing a hearing opportunity to the assessee.

What were the facts?

The assessee filed an appeal against an order passed under section 144/147 of the Income-tax Act. The CIT(A) dismissed the appeal summarily due to a delay in filing.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was justified and if it should be condoned.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

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

Before: MS. SUSHMA CHOWLA & SHRI O.P.KANT

For Respondent: Ms. Mamta Kochar, CIT DR
Hearing: 20.02.2020Pronounced: 21.02.2020

आदेश / ORDER PER SUSHMA CHOWLA, VP The present appeal filed by assessee is against order of CIT(A)-1, Gurgaon dated 23.03.2017 relating to assessment year 2011-12 against the order passed under section 144/147 of the Income-tax Act, 1961 (in short ‘the Act’).

2.

None appeared on behalf of the assessee. However, we find that the first issue raised by the assessee is against the summary dismissal of the Assessment Year 2011-12 appeal by the CIT(A) on the ground that there was delay in filing the appeal late.

3.

On the perusal of record, we find that the CIT(A) in first para itself has noted the fact that the assessment order alongwith demand notice dated 27.03.2015 was sent by registered post to the assessee. The CIT(A) notes that the said assessment order was not received back by the Assessing Officer. However, the assessment records itself revealed that the assessee has requested for certified copy of the assessment order vide letter dated 05.05.2015 and the assessee was given a copy of the assessment order on 14.05.2015. The assessee filed the appeal on 18.05.2015. The CIT(A) was of the view that the delay in filing the appeal late was not justified.

1.

However, we find no merit in the said plea of the CIT(A). In any case, the delay is small and merits to be condoned. Accordingly, we condone the delay and direct the CIT(A) to decide the issues raised on merits, after affording reasonable opportunity of hearing to the assessee.

4.

In the result, appeal filed by the assessee is allowed.

Order pronounced in the open court on 21st February, 2020.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →