Case Number: ITA 3050/DEL/2022
Appellant: Rishabh Mining Private Limited, New Delhi
Respondent: ITO, Ward-21(1), New Delhi
Assessment Year: 2011-12
Case Filed On: 2022-12-29
Order Type: Final Tribunal Order
Date of Order: 2023-02-23
Pronounced On: 2023-02-23
In the case of Rishabh Mining Private Limited vs. ITO, Ward-21(1), New Delhi, the appellant, Rishabh Mining Private Limited, challenged the dismissal of their appeal by the National Faceless Appeal Centre (NFAC) due to a delay in filing the appeal for the assessment year 2011-12. The case was heard by the Income Tax Appellate Tribunal (ITAT) Delhi “SMC” Bench on 16th February 2023, with the final order pronounced on 23rd February 2023.
The appeal arose from the order passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi, dated 23rd November 2022. The appellant was represented by S/Shri Rajiv Saxena and Shyam Sunder, Advocates, while the respondent was represented by Shri Sanjay Nargas, Sr. DR. The primary grievance of the appellant was that their appeal was dismissed due to a delay of more than four years in filing the appeal.
The appellant raised several grounds of appeal:
The ITAT bench, comprising Shri Kul Bharat (Judicial Member), decided on each issue as follows:
The bench noted that the CIT(A) dismissed the appeal due to a delay of more than four years in filing the appeal. The appellant argued that the intimation under section 143(1) was not received and was only obtained through email on 10th November 2020 from CPC. The appeal was then filed on 17th November 2020, within 30 days from the date of receiving the intimation. The ITAT found that the appellant had been pursuing rectification under section 154 of the Act, indicating that the intimation was indeed received earlier. However, to ensure fairness and natural justice, the ITAT set aside the impugned order and restored the issue to the CIT(A) to reconsider the delay in filing the appeal.
The CIT(A) was directed to re-consider the issue related to the delay in filing the appeal, allowing the appellant to file a proper application seeking condonation of delay. The CIT(A) was instructed to decide the issue in accordance with the law.
The grounds raised by the appellant were allowed for statistical purposes, and similar directions were applied to the appeals for the assessment years 2009-10, 2010-11, and 2012-13.
The ITAT’s decision underscores the importance of ensuring due process and fairness in tax assessments and appeals. By restoring the issue to the CIT(A) for reconsideration, the tribunal emphasized the need for a thorough review of all relevant facts and the provision of a fair opportunity for the appellant to present their case.
Order Pronounced: In the open court on 23rd February 2023.
Bench: Shri Kul Bharat (Judicial Member)
Copy forwarded to:
Date of Hearing: 16th February 2023
Date of Order: 23rd February 2023
The appellant, Rishabh Mining Private Limited, filed an application on 29th December 2022 against the order dated 23rd November 2022 by the CIT(A), challenging the dismissal of their appeal for the assessment year 2011-12 due to a delay in filing the appeal.
The tribunal considered the appellant’s arguments and decided to remit the issues back to the CIT(A) for verification and fresh adjudication, ensuring that the appellant is given an adequate opportunity to present their case and file a proper application for condonation of delay.
The tribunal’s decision highlights the importance of accurate and fair assessment procedures in tax matters, allowing taxpayers to correct errors and provide necessary documentation to substantiate their claims.
Overall, the ITAT’s order serves as a reminder of the need for thorough and fair consideration in tax appeals, ensuring that all parties are given a fair chance to present their case and that decisions are made based on a complete review of all relevant facts and circumstances.
Rishabh Mining Private Limited vs. ITO, Ward-21(1): Delay in Appeal Filing for AY 2011-12
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