CARGO MOTORS PRIVATE LIMITED,NEW DELHI vs. DCIT CIRCLE 4(2),, NEW DELHI
Facts
The assessee filed an appeal before the Learned CITA with a delay of 42 days, which was not condoned. The assessee sought condonation of delay citing sufficient cause. The tribunal examined the reasons provided for the delay.
Held
The tribunal held that the assessee was prevented by sufficient cause from filing the appeal in time before the Learned CITA. Therefore, the tribunal directed the Learned CITA to condone the delay, admit the appeal, and decide the issues afresh.
Key Issues
Whether the delay in filing the appeal before the Learned CITA should be condoned on the grounds of sufficient cause.
Sections Cited
143(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DELHI
Before: SHRI M. BALAGANESH & SHRI SUDHIR KUMAR
INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 7243/Del/2025 (Assessment Year: 2021-22) Cargo Motors Pvt. Ltd, Vs. DCIT, 1/9-B, Jindal House, Circle-4(2), Asaf Ali Road, New New Delhi Delhi (Appellant) (Respondent) PAN: AAACC2744C
Assessee by : Shri Ashok Khandelwal, CA Revenue by: Shri Om Prakash, Sr. DR Date of Hearing 11/03/2026 Date of pronouncement 27/03/2026
O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.7243/Del/2025 for AY 2021-22, arises out of the order of the ld Office Of The Commissioner of Income Tax, Appeal Addl/JCIT (A)-2 PUNE [hereinafter referred to as ‘ld. JCIT(A)’, in short] dated 27.09.2025 against the order of assessment passed u/s 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 02.11.2022 by the Assessing Officer, CPC, Bengalore (hereinafter referred to as ‘ld. AO’).
At the outset, we find that there is a delay in filing of appeal by the assessee before the Learned CITA by 42 days, which was not condoned by the Learned CITA. On perusal of the reasons adduced in the condonation petition, we hold that the assessee was prevented from sufficient cause in not filing the appeal in time before the Learned CITA.
ITA No. 7243/Del/2025 Cargo Motors Pvt. Ltd
Hence we direct the Learned CITA to condone the delay , admit the appeal of the assessee for adjudication and decide the issues in dispute afresh in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is directed to co-operate with the Learned CITA for expeditious disposal of the appeal by not taking unwarranted adjournments except due to bona fide or exceptional circumstances. The assessee is given liberty to file fresh evidences, if any, and raise additional grounds, if any, in support of his contentions. With these observations, the grounds raised by the assessee are allowed for statistical purposes by restoring back to the file of Learned CITA.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 27/03/2026.
-Sd/- -Sd/- (SUDHIR KUMAR) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 27/03/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi
