Case Number: ITA 186/DEL/2021
Appellant: Ankush Gupta, Delhi
Respondent: ITO, Ward-40(1), Delhi
Assessment Year: 2009-10
Result: 2009-10
Case Filed on: 2021-03-08
Order Type: Final Tribunal Order
Date of Order: 2021-03-24
Pronounced on: 2021-03-24
The appellant, Ankush Gupta, was involved in an appeal regarding the assessment year 2009-10. The original assessment proceedings for this year were completed on 02.12.2011 under section 143(3) of the Income Tax Act, 1961. An addition of Rs. 14,78,275/- was made on account of peak credit. Ankush Gupta challenged this addition, but the Commissioner of Income Tax (Appeals)-14, New Delhi (CIT(A)) dismissed the appeal ex parte on 23.06.2014, enhancing the addition to Rs. 33,85,000/- without affording an opportunity of being heard to the appellant.
Ankush Gupta then appealed to the Tribunal in ITA 4697/Del/2014. The Tribunal set aside the order of the CIT(A) and remanded the matter back to the CIT(A) to be disposed of according to law after providing an opportunity to the appellant.
Post remand, the CIT(A) passed an order on 21.08.2019, dismissing the appeal as infructuous, stating that it was a duplicate appeal already decided by his predecessor. The appellant, Ankush Gupta, appealed against this order, claiming it was not addressed on merits and was dismissed without proper consideration.
The Tribunal, after hearing both sides, acknowledged the nationwide lockdown and pandemic situation, which disrupted normal life and contributed to the delay. The Tribunal found no willful delay on the appellant’s part and recognized sufficient cause for the delay in filing the appeal.
The Tribunal noted that the CIT(A) had erroneously dismissed the appeal, overlooking the Tribunal’s previous order to adjudicate the matter on merits after providing due opportunity to the appellant. The Tribunal set aside the impugned order and restored the appeal to the CIT(A) for compliance with the directions given in the order dated 29.06.2016 in ITA 4697/Del/2014.
The appeal by Ankush Gupta against the order dated 21.08.2019 by CIT(A)-14, New Delhi, was allowed for statistical purposes. The Tribunal directed the CIT(A) to adjudicate the appeal on merits after giving the appellant a fair opportunity to present his case, in accordance with the Tribunal’s earlier directions.
Order Pronounced: 24th March 2021
Judges: Anil Chaturvedi, Accountant Member, and K. Narasimha Chary, Judicial Member
Ankush Gupta vs. ITO, Ward-40(1), Delhi – 2009-10 Duplicate Appeal Dismissal
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