VRINDAVAN GARDENS,PUNJAB vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE PANCHKULA, PANCHKULA

ITA 703/CHANDI/2023Status: DisposedITAT Chandigarh17 September 2026AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal before the CIT(A) and set aside the impugned order. The appeal was restored to the CIT(A) for de novo adjudication on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for a delay of 166 days. The assessee sought condonation of this delay before the ITAT, citing reasons like late receipt of loan confirmation and TDS deposit due to fund paucity.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned to allow for adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM

For Respondent: Dr. Ranjit Kaur, Addl. CIT, – Ld. Sr. DR
Pronounced: 17.09.2026

RAJESH DAMODARLAL SHARMA (Judicial Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2013-14 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 17.09.2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) of the Income Tax Act, 1961 on 04.03.2016. In the assessment order, Ld. AO made various additions to determined income at Rs.38.14 Lacs. The assessee preferred further appeal which stood dismissed for wan

The order continues below.

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