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Income Tax Appellate Tribunal, DELHI
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
1 ITA No. 221/DDN/2024 MahadevShikari 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. 221/DDN/2024 (A.Y 2017-18) Mahadev Shikari Vs Income Tax Officer MattaGarg& Co. Chartered Ward-2(1)(4) Accountants, 15, Astley Hall, Rudrapur, Dehradun-248001 Uttarakhand Uttarakhand PAN: BMQPS3378Q Appellant Respondent Assessee by Sh. S. K. Matta, CA Revenue by Sh. A. S. Rana, Sr. DR Date of Hearing 08/07/2025 Date of Pronouncement 16/07/2025
ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of
CIT(A)/National Faceless Appeal Centre (‘Ld. CIT(A)’/NFAC’ for short),
Delhi dated 11/11/2024 for the Assessment Year 2017-18.
Facts in brief are that, an assessment order came to be passed
07/12/2019 u/s 143(3) of the Act by computing the income of the
Assessee at Rs. 89,24,440/- as against returned income of Rs.
4,06,440/-. The Assessee preferred an appeal before the Ld. CIT(A)
with a delay of 782 days, the Ld. CIT(A) dismissed the first appeal on
delay in latches which has been called in question before us.
2 ITA No. 221/DDN/2024 MahadevShikari Vs. ITO
The Ld. Counsel for the Assessee submitted that the Assessee
along with the Appeal before the Ld. CIT(A), also filed an application
for condonation of delay in filing the Appeal narrating that the
Assessee is a an illiterate senior citizen and due to communication
gap, the Appeal could not be filed on time before the Ld. CIT(A).
Thus, submitted that the Ld. CIT(A) ought to have condone the delay
and decided the Appeal on its merit. Thus, sought for allowing the
present Appeal.
Per contra, the Ld. Department's Representative submitted that
there is an ordinate delay of 782 days in filing the Appeal before the
Ld. CIT(A). Since there is no sufficient cause to condone the delay, the
Appeal has been rightly dismissed by the Ld. CIT(A) on delay in
latches, which requires no interference at the hands of the Tribunal.
Thus, sought for dismissal of the Appeal of the Assessee.
We have heard both the parties and perused the material
available on record. It is the case of the Assessee that the delay in
filing the Appeal caused due to the circumstances beyond the control
of the Assessee. The Hon'ble Supreme Court in the landmark decision
in Collector, Land & Acquisition vs. Mst. Katiji& Others (1987) 167 ITR
471 (SC) has settled the law that the delay when supported by
justifiable reasons, must make way for the cause of substantial
3 ITA No. 221/DDN/2024 MahadevShikari Vs. ITO
justice. Therefore, for the reasons stated in the application for
condonation of delay filed before the Ld. CIT(A), we deem it fit to
condone the delay by imposing symbolic fine. Thus, the delay of 782
days in filing the Appeal before the Ld. CIT(A) is hereby condoned
subject to the Assessee depositing a sum of Rs. 2,000/- to the account
of Prime Minister Relief Fund. Accordingly, the matter is remitted to
the file of the Ld. CIT(A) for deciding the appeal afresh in accordance
with law after hearing the Assessee.
In the result, the Appeal of the Assessee is partly allowed for
statistical purpose.
Order pronounced in the open court on 16th July , 2025
Sd/- Sd/-
(MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 16.07.2025 R.N, Sr.P.S*