Case Number: ITA 1732/DEL/2020
Appellant: Vikram Kumar Jain, New Delhi
Respondent: ACIT Circle-50(1), New Delhi
Assessment Year: 2013-14
Case Filed On: 2020-10-19
Order Type: Final Tribunal Order
Date of Order: 2022-12-21
Pronounced On: 2022-12-21
The case involved Vikram Kumar Jain (the appellant), challenging the order of the Commissioner of Income Tax (Appeals)-42, New Delhi, which sustained additions made by the Assessing Officer (AO) for the assessment year 2013-14. The appeal was dismissed as not maintainable due to being filed beyond the time allowed under Section 249(2) of the Income Tax Act, 1961, without condonation of delay.
The primary issues were whether the CIT(A) was justified in dismissing the appeal due to late filing and sustaining the additions made by the AO under Sections 14A and 2(22)(e) of the Income Tax Act.
The ITAT considered the submissions from both parties and reviewed the case record. Key findings included:
The ITAT ruled in favor of remitting the case to the CIT(A) for fresh consideration. The tribunal directed the CIT(A) to bring the legal heir on record and provide an opportunity for the appellant to present the case properly. The appeal filed by Vikram Kumar Jain was allowed for statistical purposes.
This case highlights the importance of procedural correctness, especially in cases involving the death of the appellant. It also emphasizes the need for tax authorities to consider valid reasons for delays in filing appeals and to address the merits of the case rather than dismissing appeals on procedural grounds.
Order pronounced in the open court on 21/12/2022 by Judicial Member Anubhav Sharma and Accountant Member Shamim Yahya.
Vikram Kumar Jain vs. ACIT Circle-50(1) – 2013-14 – Appeal on Condonation and Deemed Dividend Case
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