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Braham Itat

The Income Tax Appellate Tribunal addressed an appeal by Braham Singh regarding the assessment year 2016-17, which was delayed by 41 days. The Tribunal condoned the delay, reversing the lower appellate order that had refused to condone a 162-day delay in filing a related appeal. The case is restored for fresh adjudication by the CIT(A)/NFAC.

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15 views2 pages

Braham Itat

The Income Tax Appellate Tribunal addressed an appeal by Braham Singh regarding the assessment year 2016-17, which was delayed by 41 days. The Tribunal condoned the delay, reversing the lower appellate order that had refused to condone a 162-day delay in filing a related appeal. The case is restored for fresh adjudication by the CIT(A)/NFAC.

Uploaded by

akhil layog
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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IN THE INCOME TAX APPELLATE TRIBUNAL

(DELHI BENCH ‘SMC’’ : NEW DELHI)

BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT

ITA No. 5731/Del/2024


Asstt. Year : 2016-17

BRAHAM SINGH, VS. ASSESSMENT UNIT,


VILLAGE HASANPUR PO UJWA INCOME TAX DEPTT.
CHANDER, NEW DELHI – 110 073 ROOM NO. 402, MAYUR
BHAWAN, CONNAGHT
PLACE, NEW DELHI – 1
(PAN: FHMPS9910M)
(Appellant) (Respondent)

Appellant by : Sh. Vivek Bansal, Adv.


Respondent by : Sh. Shyam Manohar Singh, Sr. DR.

Date of Hearing 08.05.2025


Date of Pronouncement 11.06.2025

ORDER
This appeal by the assessee is emanating from the order of the NFAC,
DELHI in Appeal No. ITBA/NFAC/S/250/2024-25/1068073346(1) dated
28.8.2024 relating to assessment year 2016-17.
2. Heard both the parties at length and perused the records.

3. It transpires that there is delay of 41 days in filing the appeal


before the Tribunal. During the hearing, reasonable cause has been
attributed to the assessee for filing the belated appeal before the
Tribunal. Hence, I am condoning the delay in dispute in filing the
appeal before the Tribunal.
4. It also emerges with the able assistance coming from both the
sides that the learned CIT(A)/NFAC has refused to condone the
corresponding delay of 162 days in institution of the assessee’s lower
appeal filed on 31.03.2024 against the exparte penalty order dated
22.09.2023 passed u/s. 271(1)(c) of the Act. This is indeed coupled
with the fact that the assessee had filed his condonation petition
explaining all the reasons of the said dela y on account of
circumstances beyond his control.
5. All these clinching facts have gone un-rebutted from the Revenue
side. I therefore quote Collector Land Acquisition vs. Mst. Katiji &
Ors (1987) 167 ITR 471 (SC) that such a delay ought to have been
condoned going by the condonation averments so as to pave way for
the adjudication of the corresponding issues on merits, to conclude that
the CIT(A)/NFAC’s findings refusing to condone the impugned delay
in assessee’s filing of the lower appeal are not sustainable in law. His
impugned lower appellate order is accordingly reversed. The assessee’s
appeal is restored back to the CIT(A)/NFAC for it’s afresh appropriate
adjudication.
6. This assessee’s appeal is allowed for statistical purposes.

Order pronounced in the Open Court on 11.06.2025.


Sd/-

(MAHAVIR SINGH)
VICE PRESIDENT
SRBhatnagar
Copy forwarded to: -
1. Appellant
2. Respondent
3. DIT
4. CIT (A)
5. DR, ITAT
TRUE COPY By Order,

Assistant Registrar, ITAT, Delhi Bench

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