RAJENDER SINGH RANGRA,PALAMPUR vs. ITO WARD - 5(3)(2), GAUTAM BUDH NAGAR

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ITA 1732/DEL/2024Status: DisposedITAT Delhi24 January 2025AY 2012-13Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member)4 pages
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What did the Tribunal hold?

The Tribunal condoned the delay and, considering the possibility of communication gaps, restored the appeals back to the CIT(A) for fresh adjudication. The assessee was granted three effective opportunities of hearing at their risk.

What were the facts?

The assessee filed three appeals against the orders of the CIT(A) pertaining to assessment years 2008-09, 2009-10 & 2012-13, involving proceedings under section 153A r.w.s. 143(3) of the Income-tax Act, 1961. The appeals were filed with a delay of 172 days.

What were the issues?

Whether the appeals, filed with a significant delay, should be admitted for adjudication, and if so, whether the matter should be remanded to the CIT(A) for fresh hearing due to potential communication gaps.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3)

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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

For Appellant: Ms. Sanju Kumari, Adv
Hearing: 30.06.2025Pronounced: 30.06.2025

ORDER These assessee’s three appeals 1733 & 1734/Del/2025 for assessment years 2008-09, 2009-10 & 2012- 13 arises against the Commissioner of Income Tax (Appeals)-29 [in short, the “CIT(A)”], New Delhi’s orders, all dated 24.07.2024 passed in case nos. 10068/2019-20, 10069/2019-20 and 10078/2019-20; respective, involving proceedings under section 153A r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case files perused.

2.

Delay of 172 days in filing all the three instant appeals is condoned in the larger interest of justice and in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).

3.

Learned counsel submits that on account of communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings and therefore, larger interest of justice would be met, in case, the matters may be restored back to the CIT(A). The Revenue vehemently support the learned lower authorities action making addition(s) herein on merits.

4.

Be that as it may, the fact remains that possibility of some communication gaps at various levels in such an instance could not be altogether ruled out. It is therefore deemed appropriate in the larger interest of justice to restore the assessee’s instant appeals back to the CIT(A) for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk

2 | P a g e and responsibility, in consequential proceedings. Ordered accordingly.

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