Asha Kiran Rastogi Vs ITO (ITAT Delhi)
Summary: The Income Tax Appellate Tribunal, Delhi Bench ‘F’, condoned a delay of 1,580 days in two appeals filed by Asha Kiran Rastogi for AY 2012-13. Following cash deposits of ₹63,06,000 in accounts with Punjab National Bank and Bank of Baroda, the Assessing Officer issued a notice under Section 148 dated 29 March 2019. The reassessment order dated 5 December 2019 under Sections 147/144 made additions of ₹63,06,000 and ₹2,13,842. A separate penalty order under Section 271(1)(c) followed on 27 January 2022.
The assessee stated that she was a senior citizen without taxable income and had changed her registered mobile number and email address. Relocation from Ambala to Delhi NCR allegedly caused the misplacement of documents relating to property transactions. She maintained that she lacked knowledge of notices and could not participate in assessment or appellate proceedings. The departmental representative pointed to her failure to appear before the authorities. The CIT(A) had rejected the delay-condonation applications and dismissed the appeals.
The Tribunal accepted these circumstances as sufficient cause, condoned the 1,580-day delay and set aside the assessment, penalty and appellate orders. It restored both matters to the Assessing Officer for fresh decisions after giving the assessee a fair opportunity of hearing. Both appeals were allowed for statistical purposes; neither the cash-deposit additions nor the penalty was finally decided on merits.
FULL TEXT OF THE ORDER OF ITAT DELHI
The appeals filed by the Appellant/assessee are against orders dated 16.12.2026 and 20.04.2026 of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the CIT(A)”] under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) arising out of assessment order dated 05.12.2019 under Section 147 /144 of the Act and penalty order dated 27.01.2022 under Section 271(1)(c) of the Act of Ld. Assessing Officer/Income Tax Officer, Ward 1(5), Gurgaon, hereinafter referred to as ‘the AO’) for A.Y. 2012-13.
2. Brief facts of the case are that, the Assessee had not filed return of income for A.Y 2012-13. On basis of information available with Department, records of action under Section 147 of the Act, Notice under Section 148 of the Act dated 29.03.2019 was issued. The Assessee was provided opportunity of being heard to furnish return of income and explanation of total cash of Rs. 63,06,000/- deposited in her bank accounts maintained in Punjab National Bank and Bank of Baroda vide various as under:-
“1. Notice u/s 148 dated 29.03.2019.
2. Notice u/s 142(1) dated 17.06.2019, 23.10.2019 and 11.11.2019
3. Show cause notice dated 11.11.2019.”
3. On completion of proceedings, Ld. AO vide order dated 05.12.2019 made addition of Rs. 63,06,000/- and Rs. 2,13,842/-.
4. Separate penalty proceedings were initiated which led to passing of penalty order dated 27.01.2022 under Section 271(1)(c) of the Act.
5. Against assessment order dated 05.12.2019 and penalty order dated 27.01.2022, the appellant/assessee preferred appeals before Ld. CIT(A) which were dismissed vide orders dated 16.04.2026 and 20.04.2026.
6. Being aggrieved appellant/assessee preferred above captioned appeals.
7. The Ld. Representative for appellant/assessee submitted that the Ld. CIT(A) vide ex-parte impugned order dismissed applications for condonation of delay of 1580 days in filing appeal and appeals in limine.
7.1. The Ld. CIT(A) failed to appreciate delay of 1580 days in filing appeal was due to reason that the Assessee is a senior citizen, not earning taxable income, changing of mobile number and e-mail id on income tax portal and lack of prior knowledge of any notice of proceedings and due to relocation from Ambala to Delhi NCR misplacing of several documents relating to sell and purchase of property in Ambala. The Assessee had not been able to reply various notices issued by Ld. AO. So, the matter may be restored to the file of Ld. AO.
8. The Ld. Departmental Representative submitted that appellant/assessee has failed to appear before Departmental Authority.
9. From examination of record, in light of aforesaid rival contention, it is crystal clear that the Ld. CIT(A) vide impugned orders dated 16.12.2026 and 20.04.2026 dismissed applications for condoantion of delay of 1580 days in filing appeals. The appellant/assessee claimed herself to be senior citizen not having taxable income, change of mobile number and e-mail id due to relocation from Ambala to Delhi NCR and misplacing of documents relating to sale and purchase of property in Ambala which constituted ‘sufficient cause’ for condonation of delay. Therefore, delay of 1580 days in filing appeals is condoned. Appellant/assessee has claimed that due to non receipt of notices she could not appear in assessment and appellate proceedings. The Assessee has prayed for restoration of matter to the file of Ld. AO. In view of above material facts in the interest of justice, impugned orders dated 16.04.2026 and 20.04.2026 of Ld. CIT(A), assessment order dated 05.12.2019 and penalty order dated 27.01.2022 of Ld. AO are set aside and the matters are restored to the file of Ld. AO for fresh decision in accordance with law after affording fair opportunity of being heard to the appellant/assessee.
10. In the result, appeals filed by the Assessee are allowed for statistical purposes.
Order pronounced in the open court on 05th November, 2026
