ANISH,MOHALLA QUILA, LANDHOURA vs. COMMISSIONER OF INCOME-TAX (APPEAL), SUBHASH ROAD, IRIGATION COLONY, KARANPUR
What did the Tribunal hold?
The ITAT remanded the matter to the CIT(A) to allow the assessee to file an application/affidavit explaining the delay. The assessee was also directed to deposit INR 5,000/- to the Prime Minister Disaster Management Fund and provide the receipt to the CIT(A).
What were the facts?
The assessee filed an appeal against an assessment order, but it was dismissed by the CIT(A) due to a delay of 859 days without proper explanation. The assessee did not appear before the ITAT during the hearing.
What were the issues?
The key legal issue was the condonation of an 859-day delay in filing an appeal before the CIT(A) and whether the assessee provided sufficient cause for the delay.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DEHRADUN “DB” BENCH: DEHRADUN
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
ORDER PER BENCH: The present appeal is filed by assessee against the order dated 04.12.2025 passed by Ld. Commissioner of Income Tax (A), NFAC, Delhi [“Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 18.03.2023 passed u/s 147 r.w.s. 144 r.w.s. 144B of the Act pertaining to Assessment Year 2015-16.
At the time of hearing, no one appeared on behalf of the assessee. Therefore, the appeal of the assessee is taken for hearing in the absence of the Ld.AR and on the basis of material available on record.
On the other hand, Ld. Sr. DR vehemently supported the orders of the lower authorities.
Heard the contention of Ld. Sr. DR and perused the material available on record. This appeal is dismissed by Ld. CIT(A) as the same was filed by delayed by 859 days for which no proper explanation was tendered. Thus, looking to the entirety of the facts and in the interest of justice, we remand the matter to the file of Ld. CIT(A) with liberty to assessee to file application/affidavit narrating the cause of delay in filing the appeal. If such application/affidavit is filed in support of his claim, ld. CIT(A) is directed to decide the issue of delay in accordance with law. The assessee is also directed to deposit INR 5,000/- to Prime Minister Disaster Management Fund and produce the receipt of the same before the ld. CIT(A) alongwith the application / affidavit as directed herein above. In view of the above, all Grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
More judgments on Section 147
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- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
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- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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