The ITAT Delhi has condoned a 441-day delay, subject to a Rs 5,000 cost and remanded the matter to the CIT(A) for fresh adjudication after granting a proper opportunity of hearing.
Vanshika verma | Apr 18, 2026 |
Appeal Restored After 441-Day Delay; Tribunal Directs Fresh Hearing by CIT(A)
Sumit Gupta has filed the present case against the ITO, challenging an order dated June 12, 2024, passed by the CIT(A) for Assessment Year 2017-18.
Background of the Case
The Assessing Officer had passed an order under Section 143(3) on December 18, 2019, determining the assessee’s income at Rs 1,31,11,510 after making certain additions.
The assessee filed an appeal before the CIT(A). However, the CIT(A) dismissed the appeal. The assessee then filed an appeal before the ITAT.
The appeal was filed with a delay of 441 days. The assessee explained that his Chartered Accountant failed to inform him about the CIT(A)’s order, which was available only on the income tax e-filing portal. He claimed that he did not receive any physical or email communication and came to know about the order much later.
The Department opposed the delay condonation, arguing that there was no sufficient cause for such a long delay.
The Tribunal observed that the assessee’s explanation was not fully convincing, as there was no strong evidence against the Chartered Accountant. However, in the interest of justice, the Tribunal decided to condone the delay.
The delay of 441 days was condoned on the condition that the assessee deposit Rs 5,000 in the Prime Minister’s National Relief Fund.
The assessee argued that the CIT(A) passed the order without giving him a proper opportunity to be heard. He claimed that the order was passed ex parte and violated the principles of natural justice.
The Department supported the order of the CIT(A).
Tribunal’s Decision
The ITAT observed that the CIT(A) had passed the order ex parte without hearing the assessee.
It was also noted that all the grounds raised by the assessee were not properly decided on merits. The tribunal decided to give the assessee another opportunity.
The matter has been sent back to the CIT(A) with directions to decide the appeal afresh after giving a proper opportunity for hearing.
As a result, the appeal of the assessee is partly allowed for statistical purposes.
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