MUSTAKEEN AHAMAD,AGRA vs. INCOME TAX OFFICER -2(1)(2), AGRA
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI SUNIL KUMAR SINGH & SHRI MANISH AGARWAL
IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 149/Agr/2025 Assessment Year: 2011-12
Mustkeen Ahamad, 31/47, Vs. Income-tax Officer, Gulab Khana, Chatta Bazar, Ward 2(1)(2), Agra. Agra-282003 (UP). PAN : AQTPA4603Q (Appellant) (Respondent) Assessee by Sh. Deepak Maheshwari, Advocate Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 22.05.2025 Date of pronouncement 16.06.2025
ORDER Per : Sunil Kumar Singh, Judicial Member: This appeal has been preferred by the assessee against the impugned order dated 24.01.2024 passed in Appeal No. CIT(Appeal) 2, Agra/10058/2019-20 by the Ld. Commissioner of Income-tax (Appeals),
NFAC, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2011-12, wherein the ld. CIT(Appeals) has dismissed assessee’s appeal ex parte upon rejection
of assessee’s prayer for the condonation of delay. 2. At the very outset, learned representative for the assessee has submitted that this appeal was filed on 19.03.2025 against the impugned
ITA No.149/Agr/2025
order dated 24.01.2024 passed by the first appellate authority by a delay
of about 360 days, further submitting that the delay is due to assessee’s
lack of awareness of e-proceedings as the assessee never received
physical copy of notices issued. Assessee could be aware of the
impugned order only when Income-tax Inspector raised the demand. The
assessee has filed an affidavit in support of the said facts. Prayed to
condone the delay caused in filing this appeal. In view of the facts stated
in assessee’s affidavit, we find sufficient cause to condone the delay.
Said delay caused in filing this appeal is accordingly condoned.
Learned counsel for the assessee further submitted that the first
appeal was filed on 10.05.2019 against the assessment order dated
13.12.2018, service of which was effected upon the assessee on
07.03.2019. However, due to Advocate’s negligence, not timely informing
the assessee, caused the delay of 84 days in filing first appeal. Prayed to
condone the delay in filing first appeal before the ld. CIT(Appeals) and
direct the first appellate authority to decide the matter on merits after
affording an opportunity of hearing to the assessee.
Learned DR has submitted that the ld. CIT(Appeals) has rightly
rejected assessee’s prayer for condonation of delay, as there was no
sufficient cause to this effect and supported the impugned order.
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ITA No.149/Agr/2025
We find that the assessee raised following ground before the first
appellate authority for condoning the delay caused in filing the first
appeal : “Sir, the assessee’s advocate received the order and notice of demand from the department on dt. 07.03.2019 but the advocate has been kept the above papers in others files and forget to file the appeal. Now the advocate find the papers related to appeal he feel his mistake and submitting the appeal. Sir the above delay is on the part of advocate. So sir kindly accept the condonation of delay.” 6. It appears from the perusal of the impugned order that the delay of
84 days is mentioned in filing the first appeal. Ld. CIT(Appeals) has
mentioned that the first appeal was filed on 10.05.2019 against the
assessment order dated 13.12.2018 passed u/s. 144/147 of the Act.
However, service of the assessment order is mentioned as 07.03.2019.
Hence, the appeal was filed after 64 days from the date of service, i.e.,
07.03.2019. Section 249 sub-sec. (2) of the Act provides period of
limitation as 30 days. Hence, the remaining meager duration should have
been considered by the ld. CIT(Appeals) in a more positive manner. It
appears to us that there was sufficient cause to condone the delay. We
accordingly condone the delay caused in filing first appeal before the ld.
CIT(Appeals) and restore the matter back to the file of learned
CIT(Appeals) for adjudication of the matter afresh on merits. We further
direct the assessee to be diligent and cooperative in attending the
hearings and making submissions before the learned CIT(Appeals) for 3 | P a g e
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the expeditious and effective disposal. Assessee shall refrain from
seeking any adjournment but for compelling and unavoidable reasons.
Needless to say that learned CIT(Appeals) shall ensure the observance
of the principles of natural justice. The appeal is liable to be allowed
accordingly.
In the result, the appeal is allowed for statistical purposes.
Impugned order dated 24.01.2024 is set aside.
Order pronounced in the open court on 16.06.2025.
Sd/- Sd/- (MANISH AGARWAL) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 16.06.2025 *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra
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