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Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE, SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.198/Del/2023 (ASSESSMENT YEAR 2017-18)
Smt. Nidhi Agarwal PCIT 96, Bari Mandi Ghaziabad Hapur/Ghaziabad Vs. Uttar Pradesh PAN-AFEPA 7294P (Appellant) (Respondent) Appellant by Dr. Rakesh Gupta, Adv. Mr. Somil Agarwal, Adv. and Mr. Deepesh Garg, Adv. Respondent by Mr. Sarita Kumari, CIT-DR
Date of Hearing 25/05/2023 Date of Pronouncement 22/08/2023
ORDER PER M. BALAGANESH AM: This appeal of the Assessee arises out of the order of the
Learned Principal Commissioner of Income Tax, Ghaziabad,
[hereinafter referred to as ‘Ld. PCIT’] in DIN & Order No.
ITBA/REV/F/REV5/2021-22/1041072838(1), dated 19/03/2022
against the order passed by Income Tax Officer, Ward-2(3)(4),
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ITA No.198/Del/2023 Nidhi Agarwal vs. PCIT Hapur (hereinafter referred to as the ‘Ld. AO’) u/s 143(3) of the
Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) on
29/12/2019.
At the outset, we find that there is a delay in filing of appeal
by the assessee by 257 days. The assessee had filed a condonation
petition before us stating that the father of Chartered Accountant
(CA) looking after the income tax affairs of assessee had expired on
14.2.2022 and the first show cause notice was issued by the ld.
PCIT on 07.03.2022. Because of the aforesaid death, the CA could
not participate in revision proceedings before the ld. PCIT properly.
The order u/s 263 of the Act was passed by the ld. PCIT on
19.03.2022 and thereafter the appeal was filed before this tribunal
on 30.01.2023. The ld. AR before us placed reliance on the
decision of Hon’ble Supreme Court in the case of Collector, Land
Acquisition vs MST, Katiji & Ors reported in 167 ITR 471 (SC) and
pleaded that in the interest of substantial justice, the delay should
be condoned. Per Contra, the ld. DR vehemently opposed the
condonation of delay.
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ITA No.198/Del/2023 Nidhi Agarwal vs. PCIT 3. For the sake of convenience, the reason stated by the assessee
in her condonation petition is reproduced hereunder:-
“1. That return of income was filed by the assessee on 30-11-2017 declaring income of Rs 9,60,350/-.
That thereafter case was selected for scrutiny through CASS and the statutory notices were issued. The assessment order was passed u/s 143(3) on 29-12-2019 accepting the returned income by the assessee. 3. That thereafter proceedings u/s 263 have been initiated vide show cause notice u/s 263 dated 07-03-2022.
That in the meanwhile assessee counsel’s father Sh.Suresh Chand Goel has expired on 14.02.2022 therefore my counsel Sh. Jitender Goel, Chartered Accountant could not devote time on the said proceedings u/s 263 as he was in the state of mourning. Copy of Death Certificate of Sh. Suresh Chand Goel is enclosed as Annexure -1.
That assessee came to know about the passing of order u/s 263 dated 19-03-2022 when notice u/s 142(1) dated 10-01-2023 was issued by Income Tax Department in pursuance to 263 order for conducting the assessment proceedings. Copy of notice u/s 142(1) dated 10-01-2023 is enclosed as Annexure-2.
That thereafter immediately without wasting further time, assessee contacted her counsel Sh.Jitender Goel, Chartered Accountant to take necessary action with regard to order passed u/s 263 dated 19-03-2022 and accordingly appeal against 263 order dated 19-03-2022 has been filed before Hon’ble Tribunal on 30-01-2023 bearing ITA 198/Del/2023. 7. That in order to support the above facts and circumstances, affidavit of Assessee is enclosed herewith as Annexure -3.
It is submitted that assessee has a bonafide and reasonable cause for not submitting the appeal before Hon’ble Tribunal against the order passed u/s 263 as mentioned above. It is, therefore, prayed that the above delay in filing the appeal, may kindly be condoned.”
The same contents are reproduced in the affidavit filed by the
assessee also.
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ITA No.198/Del/2023 Nidhi Agarwal vs. PCIT 5. We find that there is absolutely no reason adduced by the
assessee for the delay in filing of appeal before us. The explanation
about the death of father of handling CA has got nothing to do with
the delay in filing of appeal before this tribunal, in view of the fact
that the death of father happened on 14.2.2022 and the revision
proceedings u/s 263 of the Act started on 07.03.2022 and ended by
way of an order u/s 263 of the Act on 19.03.2022. This reason
may be found reasonable for not producing complete details and
explanations before the ld. PCIT in revision proceedings u/s 263 of
the Act, but the same would not constitute any reasonable cause
for the delay in filing of appeal before us. Absolutely no reason has
been adduced by the assessee for the delay from 19.03.2022 to
30.01.2023. Infact this is also after the Covid relaxation period
granted by the Hon’ble Supreme Court. The decision relied upon by
the ld. AR in 167 ITR 471 (SC) would come to the rescue of the
assessee only when some reason has been adduced by the assessee
for the delay. Since no reasonable cause has been adduced in the
instant case, we do not deem it fit and appropriate to condone the
delay in the instant case. Accordingly, the appeal of the assessee is
dismissed as unadmitted. Page 4 of 5
ITA No.198/Del/2023 Nidhi Agarwal vs. PCIT
Since the appeal is dismissed as unadmitted and dismissed in
limine, the other grounds raised by the assessee both on legal as
well as on merits of the case need not be gone into and they are
hereby left open.
In the result, the appeal of the assessee is dismissed in limine.
Order pronounced in the open court on 22nd August, 2023.
Sd/- Sd/- (CHANDRA MOHAN GARG) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 22/08/2023 Pk/sps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT
ASSISTANT REGISTRAR ITAT, NEW DELHI
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