Case Number: ITA 1133/DEL/2020
Appellant: Ashok Kumar, Bulandshahr
Respondent: ITO Ward – 3(1), Bulandshahr
Assessment Year: 2010-11
Result: 2010-11
Case Filed On: 2020-03-20
Order Type: Final Tribunal Order
Date of Order: 2022-08-02
Pronounced On: 2022-08-02
This case involves Ashok Kumar from Bulandshahr appealing against the order of the Income Tax Officer (ITO), Ward – 3(1), Bulandshahr, for the assessment year 2010-11. The appeal was initially dismissed by the Commissioner of Income Tax (Appeals) [CIT(A)] due to a delay in filing. However, the Income Tax Appellate Tribunal (ITAT) restored the appeal for fresh adjudication on merits.
Ashok Kumar filed an appeal against the assessment order dated 29.12.2017, passed by the Assessing Officer (AO) under Sections 144/147 of the Income Tax Act, 1961. The CIT(A), Ghaziabad, dismissed the appeal on 31.08.2019, citing a delay of more than four months in filing the appeal. The appeal was thus dismissed in limine, meaning it was rejected at the preliminary stage without consideration of the merits.
The grounds of appeal raised by Ashok Kumar included the following points:
The appellant’s counsel argued that the appeal was dismissed due to an incorrect assumption of delay. They contended that the penalty order under Section 271(1)(c) was not served upon the assessee, and the certified copy of the order was obtained only on 30.01.2018. The appeal was filed on 24.11.2018, within the time limit from the date of actual service of the penalty order.
The respondent’s Senior Departmental Representative (DR) maintained the position that the CIT(A) was correct in dismissing the appeal due to the delay in filing.
The ITAT, comprising Judicial Member Shri Challa Nagendra Prasad and Accountant Member Shri Pradip Kumar Kedia, found merit in the appellant’s argument. They noted that the appellant demonstrated the absence of delay satisfactorily. The tribunal held that the CIT(A) should have provided a decision on the merits rather than dismissing the appeal summarily.
The ITAT restored the matter back to the CIT(A) for fresh adjudication on merits, directing the CIT(A) to pass a speaking order. The appellant was cautioned to attend the proceedings diligently.
In conclusion, the appeal by Ashok Kumar against the ITO Ward – 3(1), Bulandshahr, for the assessment year 2010-11, was restored for fresh adjudication on merits. The ITAT directed the CIT(A) to reconsider the case and pass a detailed order after providing the appellant an opportunity to present evidence and arguments.
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