Case Number: ITA 1567/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 Late Jile Singh through his legal heir Ranjeet 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 appeals against the orders of the Commissioner of Income Tax (Appeals) [CIT(A)], Ghaziabad, dated 31st October 2018 and 28th September 2018. One appeal was filed against the quantum proceedings, and another was filed against the penalty proceedings for AY 2009-10. Since the grounds raised in both appeals were identical, they were heard together and disposed of by way of a consolidated order for brevity.
The appellant raised the following grounds of appeal:
The Tribunal, consisting of Shri Kul Bharat, Judicial Member, and Shri Pradip Kumar Kedia, Accountant Member, heard the case on 26th July 2022. The Tribunal noted that the assessment order and the order of CIT(A) were ex-parte to the appellant. The appellant’s counsel submitted that the appellant was suffering from a serious ailment, which caused the delay in filing the appeal before the CIT(A). The appellant expired on 21st January 2018, as evidenced by the death certificate.
Considering the facts and circumstances of the case, the Tribunal held that there was a reasonable cause for the delay in filing the appeal before the CIT(A). The Tribunal condoned the delay in filing the appeal and restored the grounds to the CIT(A) for a decision on merit, providing a reasonable opportunity of being heard to the appellant.
The Tribunal, in light of the principles of natural justice and following the judgment of the Hon’ble Supreme Court in the case of Collector of Land Acquisition vs Mst. Katiji & Ors. 167 ITR 471, allowed the appeal of the appellant for statistical purposes. The CIT(A) was directed to decide the issue afresh on merit.
Order Pronounced in the Open Court on 26th July 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 Through L/H Ranjeet Singh vs ITO Ward-1(3), Ghaziabad for AY 2009-10: Tribunal Order
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform