BULAND CONSTRUCTION,VASUNDHARA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1), HAPUR CHUNGI

PDF · subscribers
ITA 1999/DEL/2026Status: DisposedITAT Delhi14 September 2026AY 2016-174 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals due to the bona fide reasons of the assessee's medical condition. The matters were restored to the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee filed appeals with a significant delay due to the assessee suffering from blood cancer and undergoing treatment. The assessee did not make requisite compliance before the CIT(A) due to their medical condition.

What were the issues?

Whether the delay in filing the appeal should be condoned due to the assessee's medical condition. Whether the ex-parte orders of the CIT(A) should be set aside due to the assessee's inability to comply owing to medical reasons.

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, DELHI BENCH, B: NEW DELHI

Before: SHRI VIKAS AWASTHY & SMT. RENU JAUHRI

For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Hearing: 14.09.2026Pronounced: 14.09.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, B: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.- 1999/Del/2026 [Assessment Year: 2016-17] ITA No.- 2000/Del/2026 [Assessment Year: 2017-18] Buland Construction, DCIT, Flat no. 214, Patrakar Parishar, CGO Complex-I, Sector-5, Ghaziabad, 201012. Vs Hapur Chungi, Ghaziabad-201001. PAN- AAKFB7965P Assessee Revenue Assessee by None Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 14.09.2026 Date of Pronouncement 14.09.2026

ORDER Per Renu Jauhri, Accountant Member:

These two appeals by the assessee are directed against the orders dated 08.08.20205 of the Ld. Commissioner of Income Tax (Appeals)-3, Noida [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the assessment orders dated 31.12.2018 passed under section 143(3) of the Income Tax Act, 1961 (hereinafter

ITA No.- 1999 2000/Del/2026 Buland Construc�on . referred to as ‘the Act’) by ACIT, Circle-2(1)(1), Ghaziabad (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Ys.) 2016-17 and 2017-18. Due to common facts and circumstances involved, both the appeals are being disposed off vide a common order. 2. During the course of hearing, none appeared on behalf of the assessee, nor was any application for adjournment placed on record. Therefore, this case was taken up for hearing on the basis of material available on record and Ld. Sr. DR was heard. 3. At the outset, it is noted that the present appeal has been filed with a delay of 117 days. The assessee has filed an affidavit dated 25.02.2026 wherein it has been explained that the delay in filing the present appeal was caused due to a bona fide and reasonable cause. It has been submitted therein as under: -

“ I have been diagnosed with blood cancer in the year 2021 and from this date various chemos and radiation therapy are going on and due to this severe disease, due to the medical appointments that are to be done day by day, it slipped attention to file the appeal before tribunal within the stipulated time period. Medical prescriptions and pet scan report is enclosed for your reference.”

In view of these facts and circumstances, the assessee has requested for condonation of delay which has been demonstrated to be purely unintentional and due to bonafide reasons.

ITA No.- 1999 2000/Del/2026 Buland Construc�on . 3.1 We have heard the Ld. DR and perused the affidavit filed by the assessee. We are of the considered view that the reasons stated for the delay in filing the appeal and are bona fide and reasonable. Accordingly, in the interest of justice, the delay in filing the appeal is hereby condoned and the appeal is admitted for adjudication on merits.

4.

At the outset, Ld. DR has pointed out that the orders of the Ld. CIT(A) have been passed ex parte, as the assessee did not make requisite compliance before him. We have also perused the material available on record from which it is seen that the assessee had made requisite compliances during the assessment proceedings. However, no compliance was made before the CIT(A), could be made apparently due to the fact that the assessee was suffering from Cancer and undergoing treatment as mentioned in the affidavit for condonation of delay.

5.

Accordingly, in the interest of justice, we deem it appropriate to restore the matters to the CIT(A) for fresh adjudication on merits after giving reasonable opportunity of being heard to the assessee. The assessee is also directed to be vigilant and make requisite compliance during the appellate proceedings.

ITA No.- 1999 2000/Del/2026 Buland Construc�on . 6. In the result, both the appeals of the assessee are allowed for statistical purposes.

Order pronounced in the open court on 14.09.2026

Sd/- Sd/- [VIKAS AWASTHY] [RENU JAUHRI] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated- 16.09.2026. Pooja. Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi,

Recent GST High Court judgments

Search GST case law →