INDRA SINGH,GWALIOR vs. ITO WARD -3(2), GWALIOR
Facts
The assessee's appeal was filed with a delay of 147 days. The assessee sought condonation of the delay, attributing it to circumstances beyond their control and an omission by the Chartered Accountant. The CIT(A) had dismissed the appeal without deciding on merits, affirming the ex-parte order of the Assessing Officer.
Held
The Tribunal condoned the delay in filing the appeal after hearing the DR and perusing the condonation application, finding a reasonable cause for the delay. The Tribunal noted that the CIT(A) had not decided the issue on merit. Therefore, in the interest of justice, a denovo assessment was required.
Key Issues
Whether the appeal filed by the assessee should be condoned for delay and whether a denovo assessment is required in the interest of justice.
Sections Cited
143(3), 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH ‘SMC’: AGRA
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘SMC’: AGRA BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.485/AGR/2025 (Assessment Year: 2011-12) Indra Singh, vs. ITO, Ward 3 (2), 219/4, Dogarpur, Murar, Gwalior. Gwalior – 474 006 (Madhya Pradesh). (PAN : CFMPS5449J) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Shailender Shrivastava, Sr. DR Date of Hearing : 17.12.2025 Date of Order : 17.12.2025 O R D E R 1. This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 19.03.2025 for Assessment Year 2011-12. 2. At the time of filing of appeal, the Registry has pointed out a defect that appeal is time barred by 147 days. In response thereof, the Assessee has filed an application seeking condonation of delay in filing of the appeal on the ground that the assessee promptly informed Chartered Accountant regarding the said order for further necessary action, however due to inadvertence and omission on the part of the Chartered Accountant, the appeal before the Tribunal could not be filed within the prescribed time limit. It was submitted
2 ITA No.485/Agr/2025 in the application that the delay in filing the appeal was neither deliberate nor intentional but occurred due to circumstances beyond the control of the assessee. Accordingly, it was prayed that the delay in filing the appeal be condoned. 3. I have heard ld. DR of the Revenue and perused the application for condonation of delay. In my considered opinion, there was a reasonable cause for the delay in filing the appeal. Therefore, I condone the delay in filing the appeal before the Tribunal. 4. None appeared on behalf of the assessee. I proceeded to adjudicate the issue with the assistance of ld. DR of the Revenue. 5. At the time of hearing, it was observed that that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities and the details are given in the first appellate order and dismissed the appeal. It is observed that ld. CIT (A) has not decided the issue on merit and affirmed the order of the Assessing Officer who has also passed the order ex-parte u/s 143(3)/144 of the Income-tax Act, 1961. Ld. DR of the Revenue relied on the orders of the lower authorities. 6. I have considered the submissions of the ld. DR of the Revenue and perused the material on record. Upon careful consideration, I am of the considered view that in the interest of justice, the matter requires denovo assessment.
3 ITA No.485/Agr/2025 Therefore, I remit back the issues to the file of the Assessing Officer with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. Assessee is directed to fully cooperate with the AO during the proceedings. I hold and direct accordingly. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 17th day of December, 2025 after the conclusion of the hearing.
Sd/- (S. RIFAUR RAHMAN) ACCOUNTANT MEMBER Dated: 29.12.2025 TS
