GRAM SEWA MANDAL,ALLAHABAD vs. ITO EXEMPTION- WARD (EXEMPTION), ALLAHABAD
Facts
The assessee did not file a return of income for AY 2017-18, leading the Assessing Officer to complete a best judgment assessment under Section 144. The Commissioner of Income Tax (Appeals) dismissed the assessee's subsequent appeal for non-prosecution. The assessee then filed an appeal with the ITAT, which was beyond the prescribed time limit.
Held
The ITAT condoned the delay in filing the appeal, noting no objection from the Revenue. The Tribunal set aside the CIT(A)'s order and restored the matter to the Assessing Officer for a de novo assessment, directing that the assessee be provided a reasonable opportunity to be heard.
Key Issues
Condonation of delay in filing appeal to ITAT and restoration of assessment for fresh adjudication with proper opportunity to the assessee.
Sections Cited
253(3), 142(1), 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ALLAHABAD BENCH, “SMC”, ALLAHABAD
Before: SHRI ANADEE NATH MISSHRA & SHRI SUBHASH MALGURIA
PER ANADEE NATH MISSHRA, A.M.
(A) This appeal vide I.T.A. No.162/Alld/2024 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 28/02/2024 (DIN & Order No.ITBA/APL/S/250/2023- 24/1061689376(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
(B) This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental
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Representative for Revenue did not express any objection to assessee’s application for condonation of delay in filing of the appeal. In view of the foregoing, and in specific facts and circumstances of the present appeal before us, the delay in filing of this appeal is condoned; and the appeal is admitted for hearing.
(C) The facts of the case, in brief, are that the assessee had not filed its return of income for the year under consideration. Notice u/s 142(1) of the Act was issued to the assessee asking to file the return of income. Since there was no response from the assessee’s side, the Assessing Officer completed the assessment under section 144 of the Act and determined the income of the assessee at Rs.6,97,000/-. Aggrieved, the assessee filed appeal before the learned CIT(A) who also dismissed the appeal of the assessee for non prosecution.
(D) Aggrieved further, the assessee has filed the present appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A). In the course of appellate proceedings in ITAT learned A.R. for the assessee submitted that the Assessing Officer as well as learned CIT(A) have passed order without affording sufficient time and opportunity to the assessee. In view of the foregoing, learned AR for the assessee submitted, the impugned order of learned CIT(A) should be set aside and the issue in dispute should be restored to the file of the Assessing Officer with the direction to pass fresh assessment order in accordance with law after providing reasonable opportunity to the assessee. The learned Sr. D.R. for the Revenue expressed no objection.
(D) We have heard both sides. We have perused the materials on record. In view of the submissions made by the Learned A. R. for the assessee, and there being no objection from learned Sr. D.R., we set aside the impugned
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appellate order dated 28/02/2024 and restore the matter back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law after providing reasonable opportunity to the assessee.
(E) In the result, the appeal of the assessee stands partly allowed for statistical purposes.
(Order pronounced in the open court on 18/07/2025)
Sd/. Sd/. (SUBHASH MALGURIA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member
Dated:18/07/2025 *Singh
Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Allahabad
