SEEMA GOEL,DELHI vs. CIT A, DELHI

ITA No.2007/Del/2025

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “G” NEW DELHI

BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER
AND SHRI M BALAGANESH, ACCOUNTANT MEMBER

आ.अ.सं/.I.T.A No.2007/Del/2025
िनधा रणवष /Assessment Year:2018-19

SEEMA GOEL
EC-9, Inderpuri, New Delhi.
PAN No.ABRPG1763G
बनाम
Vs.
CIT(Appeals),
Delhi.
अपीलाथ Appellant
यथ/Respondent

Assessee by Shri Ved Jain, Adv.
Shri Sarthak Abrol, Advocate &
Shri Pawan Garg, CA
Revenue by Shri Manish Gupta, Sr. DR

सुनवाईकतारीख/ Date of hearing:
26.08.2025
उोषणाकतारीख/Pronouncement on 29.08.2025

आदेश /O R D E R
PER C.N. PRASAD, J.M.

This appeal is filed by the Assessee against the order of the Ld.
CIT(Appeals)-NFAC, Delhi dated 05.03.2025 for the AY 2018-19 in dismissing the appeal without condoning the delay of 30 days.
2. Ld. Counsel for the assessee submitted that in Form 35 the assessee has inadvertently mentioned that there is no delay in filing the appeal before the Ld. CIT(A). However, the Ld. CIT(Appeals) dismissed the appeal of the assessee observing that there is a delay
2

of 30 days in filing the appeal and that assessee has not filed any explanation for the delay. Ld. Counsel submitted that the Ld. CIT(A) did not give the assessee an opportunity to explain about the delay and dismissed the appeal of the assessee observing that there is delay of 30 days. Further the Ld. CIT(A) also gone into the merits of the additions/disallowances even though the appeal was dismissed for want of condonation petition. Ld. Counsel requested that the appeal may be restored to the file of either the Ld. CIT(A) or the Assessing Officer.
3. Heard rival submissions, perused the order of the Ld. CIT(A).
Ld. CIT(Appeals) dismissed the appeal of the assessee observing that there is a delay of 30 days and no explanation was furnished by the assessee. Having dismissed the appeal for want of condonation petition Ld. CIT(A) has also gone into the merits of the additions/disallowances made in the assessment order. The Ld.
CIT(A) has not confronted the fact of whether there is any delay in filing of appeal by the assessee or not. The inadvertent mentioning of “No” in the column for giving the details of delay in Form 35
should not come in the way of ascertaining whether there is actual delay or not. In the circumstances, we restore this appeal to the file of the Ld. CIT(A) who shall decide the appeal considering the 3

explanation of the assessee on delay if any, in accordance with law after providing adequate opportunity to the assessee.
4. In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 29.08.2025

(M BALAGANESH) (C.N. PRASAD)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 29.08.2025
*Kavita Arora, Sr. P.S.