What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. The ex-parte order of the CIT(A) was set aside, and the matter was restored to the CIT(A) for a fresh decision after providing a fair opportunity of hearing to the assessee.

The assessee filed an appeal before the ITAT with a delay of 102 days due to a professional dispute with their previous counsel. The CIT(A) had dismissed the appeal ex-parte for the assessee's failure to file submissions.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the ex-parte dismissal by the CIT(A) was justified without affording a proper hearing.

Hrg Engineering Company vs Neac | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH “E”, NEW DELHI

Before: SHRI VIMAL KUMAR & SHRI SANJAY AWASTHI

For Appellant: Ms. Manju Goel, CA

For Respondent: Shri Tarun Sharda, Sr. DR

Hearing: 16.09.2026Pronounced: 16.09.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SHRI VIMAL KUMAR, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 2615/Del/2026, A.Y. 2018-19 HRG Engineering Company, Vs. NFAC, Delhi NW 51B Gali No. 08, New Delhi Near Cement Godown Vishnu Garden, New Delhi �थायीलेखासं./जीआइआरसं./PAN/GIR No: AAIFH2972E Appellant .. Respondent Appellant by : Ms. Manju Goel, CA Sh. B.L.Gupta, CA Respondent by : Shri Tarun Sharda, Sr. DR Date of Hearing 16.09.2026 Date of Pronouncement 16.09.2026

O R D E R PER VIMAL KUMAR, JM: Application for condonation of delay of 102 days in filing appeal and the appeal filed by the appellant/ Assessee are against order dated 03.09.2025 of Ld. Commissioner of Income Tax (Appeals)/ NFAC, Delhi [hereinafter referred to as “the CIT(A)”] under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) arising out of assessment order dated 24.03.2021 of the ld. Assessing Officer/Income Tax Department, NFAC, Delhi (hereinafter

P a g e | 2 ITA No. 2615/Del/2026 HRG Engineering Company

referred to as ‘the AO’) u/s 143(3) r.w.s. 143(3A) & 143(3B) of the Act for A.Y. 2018-19.

Ld. Authorized Representative for appellant/assessee submitted that there is delay of 102 days in filing appeal due to a professional dispute with the appellant’s previous counsel. The explanation for delay does not smack of malafides as the appellant has not gained anything by not filing appeal within the period of limitation of 102 days in filing appeal is condoned.

Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(A) erred in dismissing the appeal since the appellant failed to file submissions to controvert findings of Ld. AO and support grounds of appeal. The matter may be restored to the file of ld. CIT(A).

Ld. Departmental Representative relied on impugned order.

From examination of record in light of aforesaid rival contention it is crystal clear that ld. CIT(A) vide ex parte order dated 03.09.2025 dismissed. The appeal due to assessee’s failure to file any submissions to controvert the findings of ld. AO and support grounds of appeal.

P a g e | 3 ITA No. 2615/Del/2026 HRG Engineering Company

In view of above material facts in the interest of justice, the impugned order dated 03.09.2025 of ld. CIT(A) is set aside and the matter is restored to the file of Ld. CIT(A) for afresh decision in accordance with law after affording fair opportunity of hearing to the appellant/assessee.

In the result, the application for condonation of delay of 102 days in filing appeal is allowed and the appeal filed by the appellant/assessee is allowed for statistical purposes.

Order pronounced in the open court on 16.09. 2026.

Sd/- Sd/- (SANJAY AWASHI) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 17.09.2026 Binita, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

HRG ENGINEERING COMPANY,DELHI vs. NEAC, DELHI

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