Syed Rehan Haider v. Assessing Officer

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The Tax Publishers2024 TaxPub(DT) 2076 (Del-Trib) IN THE ITAT DELHI 'G' BENCH VIKAS AWASTHY, J.M. & AVDHESH KUMAR MISHRA, A.M. Syed Rehan Haider v. AO ITA No.122/Del/2024 A.Y. 2017-18 22 April 2024 Appellant by: Shankar Prasad Jaiswal, Advocate Respondent by: Anuj Garg, Senior Departmental Representative ORDER *Vikas Awasthy, J.M.* This appeal by the Assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short the Commissioner (Appeals)] dated 30-11-2023, for the assessment year 2017-18. 2. Shri Shankar Prasad Jaiswal, appearing on behalf of the assessee, submits that the assessee filed an appeal before the Commissioner (Appeals) against the assessment order dated 26-3-2023. The said appeal was time barred by 117 days, the assessee had filed an application seeking condonation of delay before the Commissioner (Appeals). The said application was further supported by an affidavit. The Commissioner (Appeals) dismissed the appeal of assessee in limine on the ground of limitation. The learned Authorised Representative submitted that before the Commissioner (Appeals), the assessee had explained the reason for delay in filing of appeal. He pointed that the assessment order was passed on 26-3-2023. Before passing of assessment order the assessee had gone abroad on 29-1-2023 and had returned to India on 27-4-2023. Thereafter, the assessee came to know about passing of the assessment order. The assessee was unable to access the relevant information which formed basis of addition. The assessee visited the Department multiple times to collect the relevant information. By the time the assessee could collect the relevant documents and approach the counsel for filing of appeal, there was delay of 117 days in filing of appeal before the Commissioner (Appeals). The learned Authorised Representative submitted that the assessee has prima facie good case on merits, if an opportunity is granted to the assessee to appear before the Commissioner (Appeals), and present his case, the assessee would succeed in appeal. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2024 TaxPub(DT) 2076 (Del-Trib)

IN THE ITAT DELHI 'G' BENCH

VIKAS AWASTHY, J.M. & AVDHESH KUMAR MISHRA, A.M.

Syed Rehan Haider v. AO

ITA No.122/Del/2024

A.Y. 2017-18

22 April 2024

Appellant by: Shankar Prasad Jaiswal, Advocate

Respondent by: Anuj Garg, Senior Departmental Representative

ORDER

Vikas Awasthy, J.M.

This appeal by the Assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short the Commissioner (Appeals)] dated 30-11-2023, for the assessment year 2017-18.

2. Shri Shankar Prasad Jaiswal, appearing on behalf of the assessee, submits that the assessee filed an appeal before the Commissioner (Appeals) against the assessment order dated 26-3-2023. The said appeal was time barred by 117 days, the assessee had filed an application seeking condonation of delay before the Commissioner (Appeals). The said application was further supported by an affidavit. The Commissioner (Appeals) dismissed the appeal of assessee in limine on the ground of limitation. The learned Authorised Representative submitted that before the Commissioner (Appeals), the assessee had explained the reason for delay in filing of appeal. He pointed that the assessment order was passed on 26-3-2023. Before passing of assessment order the assessee had gone abroad on 29-1-2023 and had returned to India on 27-4-2023. Thereafter, the assessee came to know about passing of the assessment order. The assessee was unable to access the relevant information which formed basis of addition. The assessee visited the Department multiple times to collect the relevant information. By the time the assessee could collect the relevant documents and approach the counsel for filing of appeal, there was delay of 117 days in filing of appeal before the Commissioner (Appeals). The learned Authorised Representative submitted that the assessee has prima facie good case on merits, if an opportunity is granted to the assessee to appear before the Commissioner (Appeals), and present his case, the assessee would succeed in appeal.