Case Number: ITA 859/DEL/2021
Appellant: Suresh Kumar, Sirsa
Respondent: ITO TDS, Hisar
Assessment Year: 2019-20
Result: Appeal Dismissed due to Delay in Filing
Case Filed on: 2021-07-15
Order Type: Final Tribunal Order
Date of Order: 2022-08-26
Pronounced on: 2022-08-26
Suresh Kumar, Sirsa, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘H’, New Delhi, challenging the order passed by the Income Tax Officer (TDS), Hisar, for the assessment year 2019-20. The appeal was filed late by 12 days, and the primary issue was the condonation of this delay.
The case was heard by Shri Anil Chaturvedi, Accountant Member, and Shri N.K. Choudhry, Judicial Member, on 04.08.2022, and the order was pronounced on 26.08.2022.
The main issue in the appeal was the condonation of a 12-day delay in filing the appeal.
Suresh Kumar received the order from the Assessing Officer on 15.03.2019. He approached his old Chartered Accountant, Shri Raj Kumar Arya, who refused to file the appeal citing lack of expertise in appellate matters. Suresh Kumar then approached a new counsel who filed the appeal, resulting in a 12-day delay.
The Commissioner rejected the prayer for condonation of delay, dismissing the appeal as not maintainable. The Commissioner stated that the appellant did not provide an affidavit from the CA who refused to file the appeal and concluded that the delay was not due to sufficient cause.
The Tribunal considered the facts and circumstances of the case and noted that there was no adverse material against the appellant’s contention. The Tribunal emphasized the principle that substantial justice should be preferred over technical considerations.
In light of this, the Tribunal set aside the Commissioner’s conclusion and allowed the condonation of delay, remanding the case back to the Commissioner for a fresh decision. The Tribunal directed the appellant to cooperate with the proceedings and appear as required by the Commissioner.
The ITAT Delhi allowed the appeal filed by Suresh Kumar regarding the condonation of delay for the assessment year 2019-20. The case was remanded back to the Commissioner for a fresh decision with instructions to provide a reasonable opportunity of being heard to the appellant.
In conclusion, ITA No. 859/DEL/2021 was allowed for statistical purposes, with the case remanded back to the Commissioner for a fresh decision on the merits.
Order pronounced in the open court on 26th August 2022.
Sd/- (Anil Chaturvedi)
ACCOUNTANT MEMBER
Sd/- (N.K. Choudhry)
JUDICIAL MEMBER
Date: 26.08.2022
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR: ITAT
Assistant Registrar, ITAT, New Delhi
Suresh Kumar vs ITO TDS: Appeal Dismissal Due to Condonation of Delay
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