Jitender Chainraj Jain Vs ITO (ITAT Delhi)
Ex-Parte 144 Assessment Came to Light Only After Bank Freezing: ITAT Grants Fresh Opportunity
Assessee explained that assessment u/s 144 dated 19.12.2019 was never served & came to know of it only when bank account was attached in April 2020, after which he immediately obtained order copy & filed appeal. CIT(A) dismissed the appeal in limine for 114 days’ delay without examining merits.
Before Tribunal, Assessee undertook to be vigilant & sought condonation. Tribunal held that substantial rights were involved, delay was not deliberate & justified by circumstances. Tribunal condoned delay, held that principles of natural justice were violated, set aside CIT(A)’s dismissal & restored matter for fresh adjudication, directing that proper opportunity be given to Assessee, who must ensure timely compliance. Appeal allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT DELHI
1. This appeal by assessee is directed against the order of learned Commissioner of Income Tax (Appeals)/Addl./JCIT(Appeals)-2 Pune, dated 29.08.2025 for assessment year (AY) 2012-13.
2. Rival submissions of both the parties have been heard and record perused. The learned Authorized Representative (AR) of the assessee submits that there was a delay of 114 days in filing the appeal before the learned CIT(A). The ld. AR for the assessee further submits that the assessee has not condoned the delay and dismissed the appeal in limine /unadmitted. The ld. AR further submits assessment was also completed under section-144. In fact, no notice was received to the assessee during assessment. The assessee came to know only in the month of April, 2020, when the bank account of the assessee was freezed/attached. The assessee collected copyof assessment order and filed appeal before the ld. CIT(A) in May 2020. The learned AR for the assessee submits that delay in filing appeal was not deliberate or intentional also prayed for condonation of delay. The ld. AR of the assessee submits that the assessee has a good case on merit and likely to succeed, if one more opportunity is given to the assessee to contest the case on merit. The AR of the assessee submits that he undertakes on behalf of the assessee to be more vigilant in future and certainly will make compliance.
