Case Number: ITA 1568/DEL/2020
Appellant: Late Jile Singh through L/H Ranjeet Singh, Ghaziabad
Respondent: ITO WARD – 1(3), Ghaziabad
Assessment Year: 2009-10
Result: 2009-10
Case Filed On: 2020-09-08
Order Type: Final Tribunal Order
Date of Order: 2022-07-26
Pronounced On: 2022-07-26
The case of Late Jile Singh through L/H Ranjeet Singh vs ITO Ward 1(3), Ghaziabad pertains to the assessment year (AY) 2009-10. The appeal was filed by the legal heir of Late Jile Singh against the Income Tax Officer (ITO) Ward 1(3), Ghaziabad. The Income Tax Appellate Tribunal (ITAT), Delhi ‘C’ bench, adjudicated the appeal.
Late Jile Singh, the appellant, through his legal heir Ranjeet Singh, filed two appeals for AY 2009-10. One appeal was against the quantum proceedings, and the other was against the penalty proceedings. The appeals were filed against the orders of the Commissioner of Income Tax (Appeals), Ghaziabad, dated 31st October 2018 and 28th September 2018, respectively.
The appellant raised several grounds of appeal, including the dismissal of the appeal in limine by the CIT(A) due to non-condonation of a 176-day delay and the ex-parte order passed without the legal heir’s knowledge. The appellant also challenged the computation of capital gain on the sale of agricultural land and the imposition of penalty based on the same.
The ITAT Delhi ‘C’ bench, consisting of Shri Kul Bharat, Judicial Member, and Shri Pradip Kumar Kedia, Accountant Member, heard the case on 26th July 2022. The appellant was represented by Shri Akhilesh Kumar, Advocate, and the respondent was represented by Shri Gurpreet Shah Singh, Senior Departmental Representative (DR).
The appellant’s counsel argued that the assessment order and the CIT(A)’s order were ex-parte and that the appellant could not file the appeal in time due to a serious ailment. The appellant expired on 21st January 2018, and a death certificate was placed on record by the legal heir. The counsel requested a liberal view for condonation of delay and a remand of the matter to the authorities below.
The Senior DR opposed the appellant’s submissions and supported the orders of the authorities below.
The Tribunal reviewed the submissions and the material on record. Considering the facts presented, the Tribunal found that there was a reasonable cause for the delay in filing the appeal before the CIT(A). The Tribunal, following the judgment of the Hon’ble Supreme Court in the case of Collector of Land Acquisition vs Mst. Katiji & Ors. 167 ITR 471, condoned the delay and restored the grounds to the CIT(A) for a decision on merit, after providing a reasonable opportunity of being heard to the appellant.
The Tribunal allowed the appeal of the appellant for statistical purposes. The grounds of appeal were restored to the CIT(A) for a fresh decision on merit. The CIT(A) was directed to provide a reasonable opportunity of being heard to the legal heir of the appellant and to decide the issue afresh.
Order Pronounced in the Open Court on 26/07/2022:
In the result, the appeal of the assessee is allowed for statistical purposes.
Signatures:
(Pradip Kumar Kedia) – Accountant Member
(Kul Bharat) – Judicial Member
Dated: 26th July 2022
Copy forwarded to:
Assistant Registrar
ITAT, New Delhi
Late Jile Singh vs ITO Ward 1(3), Ghaziabad for AY 2009-10: Tribunal Order
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