Case Number: ITA 365/DEL/2019
Appellant: Gayatri Rishi Pal Singh Nivhal, Ghaziabad
Respondent: ITO, Ward-1(2), Ghaziabad
Assessment Year: 2015-16
Case Filed On: 2019-01-18
Order Type: Final Tribunal Order
Date of Order: 2019-09-02
Pronounced On: 2019-09-02
The case ITA 365/DEL/2019 involves the appellant Gayatri Rishi Pal Singh Nivhal from Ghaziabad, contesting the assessment made by the Income Tax Officer (ITO), Ward-1(2), Ghaziabad for the assessment year 2015-16. This case was filed on January 18, 2019, and the final order was pronounced on September 2, 2019. The appeal involves issues related to the condonation of delay in filing the appeal.
The case was heard before the Delhi Benches “SMC” of the Income Tax Appellate Tribunal (ITAT), New Delhi. The bench consisted of Shri Bhavnesh Saini, Judicial Member.
The appeal filed by Gayatri Rishi Pal Singh Nivhal pertains to the order passed by the Commissioner of Income Tax (Appeals) [CIT(A)], Ghaziabad, under Section 250(6) of the Income Tax Act, 1961, dated October 31, 2018, relating to the assessment year 2015-16.
The appeal was filed on the grounds of condonation of delay. The appellant sought to challenge the findings and the order of the CIT(A), which dismissed the appeal as time-barred.
The appellant explained that the delay in filing the appeal was due to illness. The reasons for the delay were communicated to the CIT(A) through speed post and email. However, the appellant did not submit a medical certificate to substantiate the claim of illness.
The Departmental Representative (DR), Shri S.L. Anuragi, Sr. D.R., supported the order of the CIT(A) and argued that the appeal should be dismissed as time-barred due to lack of evidence supporting the reasons for the delay.
Upon reviewing the case, the tribunal noted that the CIT(A) had dismissed the appeal considering it time-barred without granting a further opportunity to the appellant to substantiate the application for condonation of delay. The CIT(A) also did not record the presence of the appellant or their counsel in the order.
The tribunal observed that after the initial explanation provided by the appellant, no further opportunity was given to present additional evidence supporting the claim of illness. Consequently, the tribunal found that the matter required reconsideration at the level of the CIT(A).
In the final judgment, the tribunal set aside the impugned order and restored the appeal to the file of the CIT(A), Ghaziabad. The CIT(A) was directed to re-decide the appeal by giving reasonable and sufficient opportunity to the appellant to present their case and submit necessary evidence for condonation of delay.
The tribunal allowed the appeal of the appellant for statistical purposes, emphasizing the need for adherence to principles of natural justice and providing adequate opportunities for appellants to present their evidence during the assessment proceedings.
Order pronounced in the open court on September 2, 2019.
Members:
Representatives:
Dated: September 2, 2019.
ITA 365/DEL/2019: Gayatri Rishi Pal Singh Nivhal vs. ITO – Case Filed for Condonation of Delay
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