CARGO MOTORS PRIVATE LIMITED,NEW DELHI vs. DCIT CIRCLE 4(2), NEW DELHI

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ITA 7243/DEL/2025Status: DisposedITAT Delhi27 March 2026AY 2021-222 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

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.

What were the 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.

What were the issues?

Whether the delay in filing the appeal before the Learned CITA should be condoned on the grounds of sufficient cause.

Which sections of the Income-tax Act were involved?

Section 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

For Appellant: Shri Ashok Khandelwal, CA
For Respondent: Shri Om Prakash, Sr. DR
Hearing: 11/03/2026Pronounced: 27/03/2026

O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in 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’).

2.

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.

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.

3.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 27/03/2026.

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