PRAMOD KUMAR,KURDI,MANGLOUR vs. COMMISSIONER OF INCOME TAX APPEAL, DEHRADUN
Facts
The assessee's appeal against an assessment order passed under Section 144 was dismissed by the CIT(A) due to a perceived delay in filing. The assessee contended that the appeal was filed within the prescribed time, as the assessment order was physically served on a later date than assumed by the CIT(A).
Held
The Tribunal condoned any potential delay in filing the first appeal and restored the matter to the Assessing Officer. The AO was directed to pass a de novo order after considering all submissions and evidence provided by the assessee.
Key Issues
The key legal issue was whether there was a delay in filing the appeal before the CIT(A) and if the matter should be remitted back to the AO for a fresh assessment.
Sections Cited
Section 144, Section 144B, Section 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DEHRADUN “SMC” BENCH: DEHRADUN
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “SMC” BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 4/DDN/2026 [Assessment Year : 2022-23] Pramod Kumar vs CIT Appeal Kurdi Manglour, Manglaur, Karanpur Uttarakhand Uttarakhand PAN-AWOPK3370R APPELLANT RESPONDENT Appellant by Ms. Nidhi Saini, CA Respondent by Shri Amar Pal Singh, Sr.DR Date of Hearing 11.03.2026 Date of Pronouncement 12.03.2026 ORDER PER BENCH The present appeal is filed by assessee against the order dated 26.12.2025 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 23.03.2024 passed u/s 144 r.w.s. 144B of the Act pertaining to Assessment Year 2022-23.
Heard the contentions of both the parties and perused the material available on record. It is found from record that this appeal is dismissed by Ld. CIT(A) as the same was filed delayed. The claim of the assessee is that assessment order was physically served on 13.09.2024 and the appeal was filed on 21.01.2024 therefore, there was no delay in filing the appeal before Ld. CIT(A) who has not appreciated these facts. We condoned the delay if any, in filing first
ITA No. 4/DDN/2025
appeal before Ld. CIT(A) and restore the matter to AO as the assessment order is also passed u/s 144 of the Act. The assessee is directed to file all the necessary evidences to substantiate the claim made. AO is directed to pass the order denovo afresh after considering the submissions filed by the assessee. With these directions, the appeal filed by the assessee is allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 12.03.2026.
Sd/- Sd/- (YOGESH KUMAR U.S.) (MANISH AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Date- 12.03.2026 *Amit Kumar, Sr.P.S*
