Case Number: ITA 1445/DEL/2019
Appellant: Suresh Chand, Delhi
Respondent: ITO, Ward-47(2), New Delhi
Assessment Year: 2009-10
Case Filed On: February 21, 2019
Order Type: Final Tribunal Order
Date of Order: January 6, 2020
Pronounced On: January 6, 2020
The appeal was filed by Suresh Chand against the order dated January 31, 2018, passed by the Commissioner of Income Tax (Appeals)-16, New Delhi, for the assessment year 2009-10. The case revolves around a tax arrears dispute, specifically concerning the reassessment order passed under Section 147 and the subsequent addition of Rs. 9,94,670/- to the income of the appellant.
The appellant, Suresh Chand, located at 191A, Ashish Market, Katra Peran, Tilak Bazar, Khari Bawli, Delhi, with PAN AAFPC7351R, was represented by Sh. Vivek Aggarwal, Advocate. The appellant challenged the reassessment order on several grounds, including the non-compliance with the conditions laid down under Sections 147 to 151, the absence of a notice under Section 143(2), and the failure to consider the factual position and condone the delay in filing the appeal.
The respondent, represented by Sh. Pradeep Singh Gautam, Sr. DR, contended that the reassessment order and the subsequent addition to the appellant’s income were justified.
The case was heard by Shri H. S. Sidhu, Judicial Member, of the Income Tax Appellate Tribunal, Delhi Bench ‘SMC’. The Tribunal noted that the First Appellate Authority had dismissed the appeal on account of a 17-day delay in filing and on the merits of the case. The appellant had filed an application for condonation of the delay, which was not accepted by the First Appellate Authority.
The Tribunal considered the appellant’s request to condone the delay and set aside the issues to the First Appellate Authority for fresh consideration. The Tribunal emphasized the importance of providing a fair opportunity to the appellant to present their case.
The Tribunal condoned the 17-day delay in filing the appeal and set aside the issues in dispute to the First Appellate Authority to decide afresh, as per law, after providing a full opportunity to the appellant.
In the result, the appeal filed by Suresh Chand was allowed for statistical purposes. The order was pronounced in the open court on January 6, 2020.
Signatories:
(H. S. SIDHU) JUDICIAL MEMBER
Date: 6th January, 2020
Assistant Registrar: SH
Copy of the Order is forwarded to:
BY ORDER
Assistant Registrar, ITAT, New Delhi
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