TARUN KUMAR,VILLAGE KHIPOONA vs. ITO2(1), GWL, AAYKAR BHAWAN
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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. 172/Agr/2025 Assessment Year: 2017-18
Tarun Kumar, Village-Khipoona, Vs. Income-tax Officer, Ater Road, Bhind (MP). Ward 2(1), Gwalior. PAN : CNDPK0248J (Appellant) (Respondent)
Assessee by None/(Adjournment application rejected) 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 assessee against the impugned order dated 28.01.2025 passed in Appeal No. CIT (A), Gwalior/11018/2019-20 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250(6) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year (AY) 2017- 18, wherein the learned first appellate authority has dismissed assessee’s first appeal as time barred. 2. None appeared to represent the appellant/assessee. However, an adjournment application was moved on record, which was rejected.
ITA No.172/Agr/2025
Perused the records and heard the ld. Departmental representative for
the revenue, who supported the impugned order.
This appeal has been filed on the ground that the ld. CIT(Appeals)
was not justified in dismissing assessee’s appeal as barred by limitation.
It appears from the perusal of the impugned order that the first
appeal was instituted on 07.03.2020 against the assessment order dated
17.12.2019. Perusal of form No. 35 reveals that the assessment order
dated 17.12.2019 is shown to have been served upon the assessee on
04.02.2020. It is no doubt true that the ld. CIT(Appeals) had issued letters
dated 14.08.2023, 19.07.2024 and 02.01.2025 to the assessee to file the
delay condonation petition, however, the ld. CIT(Appeals) has nowhere
objected to the date of service of assessment order shown by the
assessee in Form-35. Therefore, if the period of limitation is reckoned
from 04.02.2020, i.e., the date of communication, the first appeal filed on
07.03.2020 would be deemed to be delayed by one or two days only,
which is liable to be condoned in the larger interest of justice. We,
therefore, condone the delay caused in filing the first appeal. We
accordingly, remit the matter back to the file of learned CIT(Appeals) for
adjudication 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 the expeditious and effective disposal. 2 | P a g e
ITA No.172/Agr/2025
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. The
impugned order dt. 28.01.2025 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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