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Facts
The assessee's appeal was filed late by 402 days due to non-receipt of the CIT(A)'s order. The assessment was framed ex-parte by the AO for cash deposits of Rs. 15.40 lakhs in the assessee's bank account for FY 2011-12, and the CIT(A) dismissed the appeal for lack of evidence.
Held
The Tribunal condoned the delay, finding the cause reasonable. The Tribunal imposed a cost of Rs. 25,000/- on the assessee and remanded the issue to the AO for fresh adjudication after affording an opportunity of being heard.
Key Issues
Whether the delay in filing the appeal can be condoned and whether the matter should be remanded to the AO for fresh adjudication.
Sections Cited
147, 144, 69A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’: NEW DELHI
Before: SHRI MAHAVIR SINGH
ITA No:- 5509/Del/2025 (Assessment Year- 2012-13) Nawal Singh, Assessing Officer, Dhani Chittersan Bhorkalan, Vs. Office of Income Tax, Gurgaon. Ward 3(1), Gurgaon. PAN No: DDEPS9874N APPELLANT RESPONDENT Assessee by : Shri Saket Sharma, CA Revenue by : Shri Manoj Kumar, Sr. DR Date of Hearing : 27.10.2025 Date of Pronouncement : 27.10.2025 ORDER PER MAHAVIR SINGH, VP:
This appeal by the Assessee is arising out of the order of National Faceless Appeal Centre (NFAC) [hereinafter referred to as ‘CIT(A)’], Delhi, in appeal no. CIT(A), Gurgaon-1/12123/2019-20 vide order dated 14.05.2024. Assessment was framed by ITO, Ward 3(1), Gurgaon for the Assessment Year 2012-13 under Section 147 r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 26.11.2019.
ITA No.- 5509/Del/2025 Nawal singh 2. At the outset, it is noticed that this appeal is time barred by 402 days and the assessee before me contended that the delay is due to non-receipt of the physical copy of the order of the Ld. CIT(A), which is dated 14.05.2024. It was contended that the date of service via mail is 20.05.2024, however, the assessee, being an illiterate person and an agriculturist, could not view the mail and when penalty notice was received by assessee he came to know that assessee’s appeal is dismissed by CIT(A). Thereafter, the assessee contacted his present Counsel and immediately the appeal was filed by 06.09.2025 for a delay of 402 days.
I find the cause for delay reasonable, and condoned the delay and the appeal is admitted for adjudication.
I have heard both the parties and gone through the facts and circumstances of the case. I noticed that the order of the AO is practically ex parte, as the assessee could not explain or file document in regard to cash deposits of Rs. 15.40 lakhs made in his bank account during the Financial Year 2011-12. The AO, therefore, treated the cash deposits in assessee’s bank account of Rs. 15.40 lakhs as unexplained money u/s 69A of the Act, as he has no alternative to framed the assessment to the best of his judgment based on the material available on record. Even before the Ld. CIT(A), the assesssee did not file any evidence, and the Ld. CIT(A) dismissed the appeal in the absence of any evidence or explanation in regard to this cash deposits of Rs. 15.40 lakhs in assessee’s bank account. 2
ITA No.- 5509/Del/2025 Nawal singh 5. Now, before me, the Ld. Counsel for the assessee prayed that he will file the relevant details in the case of the assessee and the matter be restored to the file of the AO. As the assessee failed to comply with the notices before both the AO or the Ld. CIT(A), I deem it appropriate to impose a cost of Rs. 25,000/-, on the assessee, to be paid to the Legal Aid Authority, Delhi High Court, upto 15.12.2025. The assessee will show the challan to the AO, who will take up the assessment proceedings. Accordingly, I set aside the orders of the lower authorities and remand this issue to the file of the AO for adjudication after affording opportunity of being heard to the assessee, in accordance with law.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Open Court on 27.10.2025