What did the Tribunal hold?

The Tribunal condoned the delay, finding it not substantial. The impugned order was set aside, and the issues were remitted to the CIT(A)/NFAC for a fresh hearing and adjudication, providing the assessee an opportunity.

The assessee's appeal was filed with a delay of 53 days, citing the severe illness of the director for condonation. The National Faceless Appeal Centre (NFAC) apparently did not take a prudent approach to consider the delay application.

What were the issues?

Whether the delay in filing the appeal should be condoned, and if so, whether the matter should be remitted for fresh adjudication.

Asr Ferrictrade Private Limited vs AO | ITAT Delhi 2025

Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

For Respondent: Shri Narpat Singh, Sr. DR

Hearing: 25.06.2025Pronounced: 25.06.2025

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITAs No.1986/Del/2025 Assessment Year: 2022-23 ASR Ferrictrade Private Ltd., Vs AO, L-116/B, 4th Floor, CR Building, Vijay Vihar, Delhi Rohini. PAN: AATCA7766K (Appellant) (Respondent) Assessee by : None Revenue by : Shri Narpat Singh, Sr. DR Date of Hearing : 25.06.2025 Date of Pronouncement : 25.06.2025 ORDER PER ANUBHAV SHARMA, JM:

This appeal is preferred by the assessee against the order dated 20.11.2024 of the Ld. Commissioner of Income-tax (Appeals).

Heard ld. DR and perused the record. None appeared for the assessee at the time of hearing. We find that before the CIT(A)/NFAC the appeal has been filed with a delay of 53 days for which the assessee had filed an application also seeking condonation of delay on the basis of severe illness of the director. Considering that the delay is not of a substantial period, the delay deserved to be

ASR FERRICTRADE PRIVATE LIMITED,DELHI vs. AO, DELHI

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