SH. IRSHAD ILAHI,DEHRADUN vs. ITO, W- 1(3), DEHRADUN

ITA 80/DDN/2024Status: DisposedITAT Dehradun09 July 2025AY 2014-15Bench: SHRI VIMAL KUMAR (Judicial Member), SHRI BRAJESH KUMAR SINGH (Accountant Member)7 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) in the interest of justice. Considering the new submissions and the need for factual verification, the matter was restored to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee's assessment was reopened, and a significant capital gain was added due to non-compliance. The assessee's appeal to the CIT(A) was dismissed for delay and lack of supporting evidence. The assessee then appealed to the ITAT, providing additional grounds and explanations for the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the matter should be restored to the AO for fresh adjudication based on new evidence.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 143(3),Section 250,Section 249

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH, ‘DB’: DEHRADUN

Before: SHRI VIMAL KUMAR & SHRI BRAJESH KUMAR SINGH

For Appellant: Shri Rajiv Sahni, CA
For Respondent: Shri A.S. Rana, Sr. DR
Hearing: 17.04.2025Pronounced: 09.07.2025

PER BRAJESH KUMAR SINGH, AM,

This appeal by the assessee is directed against the order of National

Faceless Appeal Centre, Delhi/ld. Commissioner of Income Tax (Appeals), dated 03.04.2024 pertaining to Assessment Year 2014-15 arising out of assessment

order u/s 144/143(3) of the Income Tax Act, 1961(hereinafter referred as ‘the Act’), dated 22.12.2017. 2. Brief facts of the case:- The assessment in this case was reopened u/s 147

of the Act vide notice dated 18.10.2016. In response to the said notice, the assessee filed a return of income on 13.07.2017 declaring total income of Rs.2,99,580/-. The AO has given a list of dates in para no.2 on page-2 of the assessment order, where

The order continues below.

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