VIPIN KUMAR,DELHI vs. ITO, WARD-36(3), NEW DELHI
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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI
Before: SHRI SAKTIJIT DEY
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI
BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER
ITA No.37/Del/2022 Assessment Year: 2007-08 Sh. Vipin Kumar, Vs. Income Tax Officer, Prop. M/s. Mohan Santulit Ward-36(3), Pashu Aahar, 67-A, DDA New Delhi Flats, Ghazipur, Delhi PAN :AMXPK9748G (Appellant) (Respondent)
Appellant by Sh. V.K. Sabharwal, Advocate Department by Sh. Om Parkash, Sr. DR Date of hearing 20.03.2023 Date of pronouncement 31.03.2023
ORDER This is an appeal by the assessee against order dated
27.05.2019 of learned Commissioner of Income Tax (Appeals)-34,
New Delhi, for the assessment year 2007-08.
There is a delay of two years in filing the present appeal.
Seeking condonation of delay, the assessee has filed an
application on 07.11.2022. It is submitted by the assessee that,
though, the relevant documents for filing the appeal was handed
over to the concerned Chartered Accountant, however, the
documents were misplaced/lost sight in the office of the
Chartered Accountant and accordingly, appeal could not be filed
ITA No.37/Del/2022 AY: 2007-08
in time. Thereafter, due to intervention of Covid-19, there was
lockdown and ultimately when the assessee inquired about the
status of the appeal before the Tribunal, the concerned Chartered
Account searched for the documents and after retrieving the
documents appeal was ultimately filed with the delay. In support
of his contention, the assessee has furnished a certificate from
the concerned Chartered Accountant.
Having considered rival submissions, I am of the view that
the delay in filing the appeal is due to reasonable cause.
Accordingly, I am inclined to condone the delay in filing the
appeal and admit the appeal for adjudication on merits.
I have heard the parties and perused the materials on
record. Before me, the limited grievance of the assessee is that
various documentary evidences furnished in course of assessment
proceedings and before first appellate authority have not been
examined at all. Thus, it is submitted that the matter may be
restored back to the Assessing Officer for re-examination.
Learned Departmental Representative submitted, the
assessee was given sufficient opportunity of being heard by the
departmental authorities. However, he submitted, the matter can
be restored back to the Assessing Officer. 2 | P a g e
ITA No.37/Del/2022 AY: 2007-08
Having considered rival submissions and keeping in view the
specific pleading of the assessee that various details and
evidences furnished by the assessee were not properly examined
by the Assessing Officer and learned Commissioner (Appeals), I
am inclined to restore the issues raised in the present appeal to
the Assessing Officer for fresh adjudication after due opportunity
of being heard to the assessee.
The assessee is directed to respond to the queries to be
made by the Assessing Officer and furnish the requisite
documentary evidences before the Assessing Officer and
cooperate in finalization of the proceeding. With the aforesaid
observations, grounds are allowed for statistical purposes.
In the result, the appeal is allowed for statistical purposes.
Order pronounced in the open court on 31st March, 2023
Sd/- (SAKTIJIT DEY) JUDICIAL MEMBER Dated: 31st March, 2023. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi
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