IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.1808/Del/2023 And 2983, 2984 And 2985/DEL/2015 [Assessment Years: 2004-05, 2005-06, 2006-07 And 2007-08]

Shri Chetan Seth, Income Tax Officer, Plot No.14, LCS, Sector-B-1, Ward-15(3), Vasant Kunj, Vs New Delhi New Delhi-110070 PAN-AOLPS2992A Appellant Respondent Appellant by Shri Arun Kishore, CA &

Shri Alok Suri, CA Respondent by Shri Rajesh Kumar Dhanesta, Sr.

(DR)

Date of Hearing 28.03.2025 Date of Pronouncement 25.06.2025

ORDER

PER BRAJESH KUMAR SINGH, AM, These four appeals filed by the assessee are directed against the order of Ld. Commissioner of Income Tax (Appeals)-7, Delhi, dated 24.02.2015 for AY 2004-05, 27.02.2015 for AY 2005-06, 2006-07 and 2007-08 respectively arising out of assessment orders passed u/s 147/144 of the Income Tax Act, 1961 (hereinafter referred to ‘the Act’) dated 31.10.2011 for all the above assessment years, respectively. Since, the issues are common and connected, hence, these appeals were heard together and are disposed of by this common order.

2. First, we shall take up the ITA No.1808/Del/2023 pertaining to AY

2004-05.

2.1. This appeal is delayed by 2947 days. In this regard, the assessee filed a condonation application dated 09.06.2023 as well as an affidavit dated 09.06.2023. In the case of the assessee, addition under Section 2(22)(e) of the Act was made in the hands of the assessee i.e. Shri Chetan Seth, in respective Assessment Years 2004-05, 2005-06, 2006-07 and 2007-08 except for the variation in the amounts. The said additions were confirmed by the Ld. CIT(A) for all the above Assessment Years. The assessee filed appeal for Assessment Year 2005-06, 2006-07 and 2007-08 in time before the ITAT, Delhi Benches, Delhi being ITA No.2983 To 2985/Del/2015 as referred above. It is submitted in the condonation petition and in the affidavit that the case was handled by a previous counsel who had filed the appeals for AYs 2005-06, 2006-07 and 2007-08 in time, but on the change of counsel, it was noticed that there was neither hearing fixed for Assessment Year 2004-05 by the Tribunal nor the assessee was able to find any copy of appeal if any filed. In the condonation petition it is submitted that on the said discovery, it transpired that the previous counsel could not file the quantum appeal for Assessment Year 2004-05 before the Tribunal may be on account of inadvertence or omission on the part of the office staff of the previous counsel. According to the assessee, it was his bona fide belief that all quantum appeals for all the four years have been filed by his previous counsel. It was submitted that under these circumstances, it was prevented by reasonable cause and for the fault/omission/negligence on the part of the previous counsel the assessee should not be penalized and the appeal now filed be accepted and the delay in filing the appeal may be condoned. The condonation application and the affidavit filed by the assessee are reproduced as under:

2.2. The Ld. CIT DR opposed the condonation application filed by the assessee.

2.3. We have considered the condonation application and the affidavit dated 09.06.2023 filed by the assessee and the facts mentioned therein. After careful consideration, we find the explanation of the assessee for the delay in filing of the appeal for AY 2004-05 to be reasonable and bona fide. We, therefore, condone the delay of 2947 days and admit this appeal for hearing.

3. Grounds of appeal raised by the assessee in ITA No.1808/Del/2023 for AY 2004-05 are as under:-

“1.1. That the CIT (A) erred on facts and in law in not holding that the assessment order passed by the assessing officer under section 147/144 of the Income-tax Act, 1961 ('the Act') to be beyond jurisdiction, bad in law, opposed to facts and suffers from the vice of arbitrariness.

1.2 That each grounds of appeal is without prejudice to the other