Case Number: ITA 5486 /Del/2019
Appellant: Sunil Kumar Sharma
Respondent: ITO Ward – 2(3), Ghaziabad
Assessment Year: 2010-11
Result: Final Tribunal Order
Case Filed on: 2019-06-21
Date of Order: 2021-08-05
Pronounced on: 2021-08-05
The case involves an appeal filed by Sunil Kumar Sharma against an order dated May 30, 2018, from the CIT(A), Ghaziabad, pertaining to the assessment year 2010-11. The appeal centered on the dismissal by the CIT(A) due to a 34-day delay in filing, which was not accepted by the CIT(A).
According to the records, Sunil Kumar Sharma, a professional in commission and brokerage on property dealing, was reassessed based on AIR information regarding a cash deposit of Rs.27,52,000 in his bank account during FY 2009-10. The reassessment resulted in an additional income assessment of Rs.29,11,790, which was contested by Sharma.
The delay in filing the appeal was attributed to Sharma’s medical condition and mismanagement by his counsel, which the CIT(A) found unsatisfactory, leading to the dismissal of the appeal as time-barred.
The tribunal, led by Shri R.K. Panda, considered the grounds for condonation of the delay and referenced the liberal approach of the courts in similar situations. Citing the Supreme Court’s decision in the case of Collector Land Acquisition vs. Mst. Katiji & Ors, the tribunal decided to restore the issue to the file of the CIT(A). The tribunal directed the CIT(A) to condone the delay and decide the case on its merits, providing a fair opportunity for the appellant to present his case.
This decision highlights the judiciary’s preference for resolving cases on substantial justice grounds rather than purely technical grounds.
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