IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “SMC”: NEW DELHI
BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AS S.M.C.
ITA. No. 1053/Del/2021
Assessment Year: 2011-2012
Case Filed On: 2021-09-06
Order Type: Final Tribunal Order
Date of Order: 2022-02-21
Parties:
Case Summary:
The appeals were filed by the assessee, Galleria Condominium Association, against the order dated 18.10.2017 of the ld. Commissioner of Income Tax (Appeals)–2, Gurgaon, pertaining to the assessment years 2009-10, 2010-11, and 2011–12 under Section 147/143(3) of the Income Tax Act, 1961.
The appeals were delayed by 965 days for the assessment year 2009-10, and by 791 and 792 days for assessment years 2010-11 and 2011-12, respectively. The delay was attributed to disputes and non-cooperation from the management of the appellant association, leading to difficulties in obtaining necessary records and documents for filing the appeals.
The Tribunal, after considering the petitions for condonation of delay supported by sworn affidavits and documents, condoned the delay in filing the appeals. It remanded all the appeals back to the Assessing Officer for fresh assessment, citing insufficient representation and unclear grounds in previous proceedings.
Order Conclusion:
Considering the delay and the reasons provided, the Tribunal allowed the appeals for statistical purposes and remanded them back to the Assessing Officer. The decision was pronounced in the open court on 21/02/2022.
ITA 1053/DEL/2021 – Galleria Condominium Association vs Income Tax Officer, Gurgaon
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