GUNJAN JAISWAL,HALDWANI vs. ITO, HALDWANI
Facts
The assessee filed appeals against assessment order and penalty order with a significant delay. The lower appellate authority dismissed the appeals on the grounds of delay. The assessee contended that the assessment and penalty orders were passed ex-parte due to an issue with the registered email ID on their PAN, and they came to know about these orders only when their bank account was attached.
Held
The Tribunal condoned the inordinate delay of 1034 and 854 days in filing the appeals, citing that the cause of delay was bona fide and beyond the assessee's control. The Tribunal also noted that the assessment and penalty orders were passed ex-parte.
Key Issues
Whether the delay in filing the appeals before the CIT(A) should be condoned and whether the assessment and penalty orders passed ex-parte warrant a fresh assessment.
Sections Cited
Section 147, Section 144, Section 144B, Section 69A, Section 271(1)(C)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
1 ITA No. 116 & 117/DDN/2025 Gunjan Jaiswal Vs. ITO
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “DEHRADUN” NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 116/DDN/2025 (A.Y 2015-16) I.T.A. No. 117/DDN/2025 (A.Y 2015-16) GunjanJaiswal, Vs. Income Tax Officer-2 (1)(1), H. NO. 84, Ward No. 3, Income Tax Officer, Civil TalliBamori, Haldwani, Lines, Haldwani, Uttarakhand -263139, Uttarakhand PAN: AGPPJ5741A Appellant Respondent Assessee by Sh. Sumit Lalchandani, Adv Revenue by Sh. MohitLal Joshi, Sr. DR Date of Hearing 09/10/2025 Date of Pronouncement 30/10/2025 ORDER PER YOGESH KUMAR, U.S. JM: The captioned appeals are filed by the Assessee against the
orders of Ld. Commissioner of Income Tax (Appeals/ National Faceless
Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated
09/06/2025 for the Assessment Year 2015-16.
Brief facts of the case are that, assessment order came to be
passed on 16/12/2021 u/s 147 r.w. Section 144 and Section 144B of
the Income Tax Act, 1961 ('Act' for short) by making an addition of Rs.
1,22,00,000/- u/s 69A of the Act. Consequent to the said
assessment order, an order of penalty also came to be passed u/s
271(1)(C) of the Act on 21/09/2022. Aggrieved by the assessment
order as well as order of penalty, the Assessee preferred two Appeals
before the Ld. CIT(A) with a delay of 1034 and 854 days respectively.
2 ITA No. 116 & 117/DDN/2025 Gunjan Jaiswal Vs. ITO
The Ld. CIT(A) dismissed both the Appeals of the Assessee on delay in
latches vide orders dated 09/06/2025. Aggrieved by the orders of the
Ld. CIT(A) dated 09/06/2025, Assessee preferred the captioned
Appeals.
The Ld. Assessee's Representative vehemently submitted that
both assessment order as well order of the penalty have been passed
ex-parte, as the individual PAN of the Assessee contained the e-mail id
of her Accountant who neither informed the Assessee about ongoing
income tax proceedings in her individual name nor informed the tax
consultant to attend the various notices being received in Assessment
Year 2015-16. The Assessee came to know about passing of the
assessment order and order of penalty only when the Assessee’s bank
account was attached. The Ld. Assessee's Representative further
submitted that the Ld. CIT(A) should have condoned the delay and
heard the Appeals on its merit. Thus, sought for allowing the Appeals
of the Assessee.
The Ld. Department's Representative submitted that there was
no sufficient cause to condone the inordinate delay of 1034 and 854
days respectively in filing the Appeals before the Ld. CIT(A), therefore,
the Ld. CIT(A) has rightly dismissed the first appeals of the Assessee
on delay in latches, thus, sought for dismissal of the captioned
Appeals.
3 ITA No. 116 & 117/DDN/2025 Gunjan Jaiswal Vs. ITO
We have heard both the parties and perused the material
available on record. Aggrieved by the assessment order and order of
the penalty, Assessee preferred two Appeals before the Ld. CIT(A) with
a delay of 1034 and 854 days respectively. As per the Assessee, the
cause of the delay was that both assessment order as well order of the
penalty have been passed ex-parte, as the individual PAN of the
Assessee contained the e-mail id of her Accountant who neither
informed the Assessee about ongoing income tax proceedings in her
individual name nor informed the tax consultant to attend the various
notices being received in Assessment Year 2015-16. The Assessee
came to know about passing of the assessment order and order of
penalty only when the Assessee’s bank account was
attached.However, the Ld. CIT(A) has not condoned the delay and
dismissed the Appeals.
It is expected from the Assessee to file the Appeals on time, if the
cause for delay is bona- fide and beyond the control of the Assessee,
the same can be construed as sufficient cause. The Hon'ble Supreme
Court time and again clarified that the delay in filing the Appeal with
sufficient cause should be looked into in a liberal way and shall
condone the delay. In the landmark decision in Collector, Land &
Acquisition vs. Mst. Katiji& Others (1987) 167 ITR 471 (SC), the
Hon'ble Supreme Court settled the law that the delay when supported
4 ITA No. 116 & 117/DDN/2025 Gunjan Jaiswal Vs. ITO
by justifiable reasons, must make way for the cause of substantial
justice. Considering the above facts and circumstances, we condone
the delay of 1034 and 854 days in filing the first Appeals before the
Ld. CIT(A). Furtherconsidering the fact that even the assessment
order and the order of penalty have been passed ex-parte, no fruitful
object will be achieved if the matter is remanded to the file of the Ld.
CIT(A). Therefore, we set aside the assessment order and order of
penalty and remand the issue to the file of the A.O. for framing de-
novo assessment in accordance with law after providing opportunity of
being heard to the Assessee. The Assessee is also directed to co-
operate with the assessment proceedings without fail.
In the result, the Appeals of the Assessee are partly allowed for
statistical purpose.
Order pronounced in the open court on 30th October, 2025
Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 30 .10.2025 R.N, Sr.P.S*
