In the Income Tax Appellate Tribunal, Delhi Bench ‘SMC’, New Delhi, before Shri Amit Shukla, Judicial Member as S.M.C., a series of appeals (ITA Nos. 1038, 1052 & 1053/Del/2021) were heard concerning Galleria Condominium Association, Gurgaon, PAN: AAAAG3018P, represented as Appellant against Income Tax Officer, Ward-1 (5), Gurgaon, represented as Respondent.
Case Details:
Case Conclusion:
After considering the appeals against the assessment order dated 18.10.2017 passed by the CIT (Appeals)–2, Gurgaon, for the assessment years 2009-10, 2010-11, and 2011–12 under Section 147/143(3) of the Income Tax Act, 1961, the Tribunal found that the appeals were initially barred by limitation but were condoned due to substantial reasons provided by the Appellant.
The Tribunal remanded the case back to the Assessing Officer for fresh assessment, noting that the Appellant’s failure to file timely appeals was due to internal disputes and non-cooperation by the previous management of the association. The grounds of appeal, challenging the re-opening of assessments and applicability of the principle of mutuality, were considered substantial and deserving of a fresh hearing.
Order pronounced in the open court on: 21/02/2022
ITA 1052/DEL/2021 – Galleria Condominium Association vs Income Tax Officer
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