IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.38/DDN/2024 (ASSESSMENT YEAR 2012-13)

ITA No.39/DDN/2024 (ASSESSMENT YEAR 2013-14)

ITA No.40/DDN/2024 (ASSESSMENT YEAR 2015-16)

ACIT, Mr. Rakesh Sharma, Central Circle, F-3/12, Basement, Vs. Dehradun.

Vasant Vihar, New Delhi-110057.

PAN-AYWPS9244C (Appellant) (Respondent)

Assessee by Shri S. Krisha, Adv. &

Shri Harisht Chouhan, Adv.

Department by Sh. S.K. Chatterjee, CIT-DR Date of Hearing 07/08/2025 Date of Pronouncement 12/09/2025

O R D E R

PER MANISH AGARWAL, AM:

These three appeals are filed by the Assessee for Assessment Years 2012-13, 2013-14 and 2015-16 passed by the Commissioner of Income Tax (Appeals)-3, Noida by separate orders. The details of the appeals are as under:

2. From the perusal of the record, it is seen that all the three appeals were filed delayed by 64 days for which delay condonation petition along with affidavit was filed before us. In the petition, it is stated that during the appellate proceedings, the Counsel for the assessee field submissions on 11.10.2023 and on 28.11.2023. As the assessee objected to the legality of assessment order passed on the issue of satisfaction note, therefore, on 28.11.2023, when the ld. AR appeared and filed submissions to Ld. CIT(A), he took the submissions and stated that the appeal would be listed again after going through the submissions filed. However, when the assessee visited ITBA portal on 16.03.2024, it was found that the order was passed by the Ld. CIT(A) and uploaded on the e-filing portal of the assessee. Due to this bonafide impression, the assessee was waiting for the notice of further hearing and was under impression that no order was passed. Due to this reason, the appeal was got delayed by 60 days in filing the same. No soon order was taken from ITBA portal, an appeal was filed before the Tribunal. The ld. AR thus, prayed for the condonation of delay and admit the appeal for adjudication on merits.

3. On the other hand, the Ld. CIT-DR submits that the reasons given by the assessee is not supported by any evidence, therefore, he requested for the dismissal of the petition for condonation of delay.

4. Heard both the parties. From the perusal of the delay condonation petition, we find that the reason given by the assessee is bonafide and there was no malafide intention as assessee had appeared on all the occasions before the Ld. CIT(A) and raised various issues including the legal issues. Under these circumstances, in the interest of justice, we condoned the delay in filing the appeals and taken them for adjudication.

5. Before us, the Ld. AR of the assessee requested that the Appeal No.39/DDN/2024 for Assessment Year 2013-14 be taken as a lead case as it contained entire argument put fourth by both the parties before the lower authorities, therefore, we first take up the appeal of the assessee in ITA No.39/DDN/2024 for Assessment Year 2013-14. 6. This appeal is preferred by the assessee against the order of CIT(A)-3, Noida in Appeal No. CIT(A), Kanpur-4/10931/2019-20 dated 29.11.2023 arising out of the order of the AO passed u/s 153C r.w.s 143(3) of the Act for Assessment Year 2013-14.

7. Brief facts of the case are that the assessee is an individual and was Addl. Chief Secretary to the Government of Uttarakhand during the period relevant to Assessment Years under appeal. The return of income for the year under appeal was filed on 27.07.2023 at an income of Rs.18,44,220/-. Thereafter, based on the information and entries found noted in the loose papers seized during the course of search in case of one Shri Shiv Ashrey Sharma Group, the proceedings u/s 153C were invoked in the case of the assessee and notice was issued u/s 153C dated 19.08.2019 and 19.09.2019 to the assessee. In compliance to the notice, the assessee filed the return on 05.11.2019 declaring the same income as was declared in the return filed u/s 13