DHARMVIR SINGH,MAINPURI vs. INCOME TAX OFFICER, WARD 2(4)(5), MAINPURI
Facts
The assessee's appeal before the Learned Joint Commissioner of Income Tax (Appeals) was dismissed as not maintainable due to a delay of 1815 days in filing. The assessee provided detailed reasons for this delay.
Held
The Tribunal found that the assessee was prevented from filing the appeal in time due to sufficient cause. Therefore, the appeal was restored to the file of the Learned Joint Commissioner of Income Tax (Appeals) to condone the delay and decide the grounds of appeal on merits.
Key Issues
Whether the Learned Joint Commissioner of Income Tax (Appeals) was justified in dismissing the appeal as not maintainable due to delay, without condoning it.
Sections Cited
143(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH ‘SMC’ AGRA
The appeal in ITA No.183/AGR/2025 for AY 2018-19, arises out of the ld.
Addl./Joint Commissioner of Income Tax (Appeals)-2, Ahmedabad [hereinafter
referred to as ‘ld. CIT(A)’, in short] in Appeal No. ADDL/JCIT(A)-2
Ahmedabad/10007/2017-18 dated 26.02.2025 against the order of assessment
passed u/s 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the
2 ITA No.183/AGR/2025
Act’) dated 23.10.2019 by the Assessing Officer, CPC, Bangalore, (hereinafter
referred to as ‘ld. AO’).
The only effective issue to be decided in this appeal is as to whether the
Learned Joint Commissioner of Income Tax (Appeals) was justified in disposing
of the appeal of the assessee as not maintainable by not condoning the delay in
filing of appeal in the facts and circumstances of the instant case.
I have heard the rival submissions and perused the materials available on
record. I find that the Learned Joint Commissioner of Income Tax (Appeals) had
dismissed the appeal of the assessee as not maintainable by not condoning the
delay in filing of appeal by the assessee by 1815 days. The assessee had
adduced detailed reasoning for the delay which is also reproduced in the
order of the Learned Joint Commissioner of Income Tax (Appeals). On going
through the said reasons, I am inclined that assessee was prevented
from sufficient cause by not filing the appeal in time. Hence in the interest of
justice and fair play, I deem it fit and appropriate to restore this appeal to
the file of Learned Joint Commissioner of Income Tax (Appeals) with a direction
to condone the delay of 1815 days and admit the appeal of the assessee for
adjudication and adjudicate the entire grounds on merits afresh. The assessee is
at liberty to furnish fresh evidences, if any, in support of his contentions. The
assessee is also directed to cooperate with the Learned Joint Commissioner of
3 ITA No.183/AGR/2025
Income Tax (Appeals) for expeditious disposal of the appeal by not taking
unwarranted adjournments except due to exceptional or bona fide
circumstances. With these observations, the grounds raised by the assessee are
allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 03/09/2025.
Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER
Dated: 03/09/2025 f{x~{tÜ f{x~{tÜ/A K Keot f{x~{tÜ f{x~{tÜ
