GAJENDRA,GAUTAM BUDH NAGAR vs. ITO WARD 5(1)(5), GAUTAM BUDH NAGAR
What did the Tribunal hold?
The Tribunal found that no prejudice would be caused to the revenue by giving the assessee an opportunity to file submissions. Therefore, the matter was remanded to the CIT(A) for adjudication on merits.
What were the facts?
The assessee's appeal was summarily rejected by the CIT(A) due to a delay of 17 days in filing. The CIT(A) did not condone this delay despite an application for condonation being filed.
What were the issues?
Whether the CIT(A) erred in not condoning the delay in filing the appeal and rejecting it summarily without adjudicating on merits.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Kul BharatDr. B. R. R. Kumar
ORDER Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 09.09.2022.
We have heard ld. Authorized Representatives of the parties and perused the material available on record. We find that the ld. CIT(A) has summarily rejected the appeal of the assessee as the appeal has been filed after the due date. The ld. CIT(A) did not condone the delay of 17 days on the grounds that there was application for condonation has been filed by the assessee.
Before us, it was pleaded that given an opportunity, the assessee would comply to the notices issued by the revenue. We
Gajendra find that no prejudice would be caused to the revenue, if an opportunity is given to the assessee to file the submissions. Hence, the matter is being remanded to the file of the ld. CIT(A) to adjudicate the issue on merits. The department would be at liberty to initiate proceedings in accordance with the provisions of Income Tax Act for non-compliance to the notices, if any.
In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 22/06/2023.
Recent GST High Court judgments
Search GST case law →- Basant Kumar Gupta vs. Union Of INDIAPatna · 2 Nov 2026
- M/S Swapnashiyana Homes Developers Private Limited vs. The Union Of INDIAPatna · 2 Nov 2026
- M/S B.K. Agency Under The Proprietor Of Bhola Prasad vs. The Chief Commissioner, CGSTPatna · 2 Nov 2026
- Shree Hanumant Steel Traders vs. Assistant CommissionerChhattisgarh · 1 Nov 2026
- R.K.Service Station, Balasore vs. Commissioner CT And GST Odisha, CuttackOrissa · 31 Oct 2026
