Case Number: ITA 5396/DEL/2019
Appellant: Sanjay Tyagi, Ghaziabad
Respondent: ITO Ward-2(4), Ghaziabad
Assessment Year: 2010-11
Result: 2010-11
Case Filed On: 2019-06-14
Order Type: Final Tribunal Order
Date of Order: 2021-03-11
Pronounced On: 2021-03-11
The Income Tax Appellate Tribunal, Delhi Bench ‘SMC-1’, New Delhi, heard the case ITA 5396/DEL/2019 filed by Sanjay Tyagi, Ghaziabad, against the ITO Ward-2(4), Ghaziabad. The primary issue in this case was the delay in filing the appeal before the CIT(A) and the subsequent decision to condone the delay for the assessment year 2010-11.
Sanjay Tyagi, the appellant, had deposited Rs. 25,10,100/- in his savings bank account with Zila Sahkari Bank Ltd., Ghaziabad Branch, during the year under consideration. The deposits were claimed to be from the sale proceeds of agricultural land at Village-Niwari. However, the Assessing Officer assessed the total income at Rs. 26,58,966/- by making an addition of Rs. 25,10,000/- in respect of these cash deposits.
Aggrieved by the assessment order, Sanjay Tyagi filed an appeal before the CIT(A). However, the CIT(A) dismissed the appeal, leading to the present appeal before the ITAT. One of the significant issues was the delay of 25 days in filing the appeal before the CIT(A), which was attributed to the illness and subsequent death of the appellant’s father.
The grounds of appeal raised by Sanjay Tyagi were as follows:
During the hearing, the appellant’s representative, Sh. Santanu Karungo, Adv., argued that the delay in filing the appeal before the CIT(A) was due to genuine reasons. The appellant’s father was ill during the relevant period and subsequently passed away, leading to a delay of 25 days in filing the appeal. The representative emphasized that this reason was mentioned in Form No. 35 filed before the CIT(A).
On the other hand, the respondent’s representative, Ms. Shivani Bansal, Sr. DR, relied on the assessment order and the order of the CIT(A), arguing against the condonation of delay.
The Tribunal, comprising Shri G. S. Pannu, Vice President, and Ms. Suchitra Kamble, Judicial Member, considered the arguments from both sides and the material available on record. The Tribunal observed that the appellant had provided a genuine reason for the delay in filing the appeal before the CIT(A). The illness and subsequent death of the appellant’s father were valid grounds for the delay.
Therefore, the Tribunal decided to condone the delay of 25 days in filing the appeal before the CIT(A). The Tribunal remanded the case back to the CIT(A) for a fresh adjudication on merits, ensuring that the appellant is given a proper opportunity of hearing in accordance with the principles of natural justice.
In conclusion, the appeal filed by Sanjay Tyagi for the assessment year 2010-11 was partly allowed for statistical purposes. The Tribunal condoned the delay in filing the appeal before the CIT(A) and remanded the case back to the CIT(A) for a fresh decision on merits, ensuring that the appellant is given a fair opportunity of hearing.
Order Pronounced in the Open Court on: 11/03/2021
Members Present:
Shri G. S. Pannu, Vice President
Ms. Suchitra Kamble, Judicial Member
Dated: 11/03/2021
Assistants: R. Naheed
Copy Forwarded to:
Assistant Registrar
ITAT New Delhi
Sanjay Tyagi vs. ITO Ward-2(4), Ghaziabad: Delay in Filing Appeal for AY 2010-11
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