YATENDER KUMAR GUPTA HUF,DELHI vs. ITO WARD 58(3), DELHI

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3941/Del/2026 (A.Y 2013-14) Yatender Kumar Gupta HUF Vs. Income Tax officer, A-192, Sujraj Mal Vihar, Ward 58(3), Vikas Delhi, Bhawan, Dlhi (Appellant) (Respondent) PAN: AAAHY4409B Assessee by : Ms. Kanika Jain, Adv Revenue by: Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 09/09/2026 Date of pronouncement 14/09/2026

O R D E R PER MADHUMITA ROY, JM:

The instant appeal filed by the assessee is directed against

the order dated 25.04.2024 passed by the Ld. Commissioner of

Income-tax (Appeals)/National Faceless Appeal Centre, Delhi

under Section 250 of the Income Tax Act, 1961 (hereinafter

referred to as ‘the Act’) arising out of the order dated 20.05.2023

passed by the Assessment Unit, Income-tax Department

(hereinafter referred to as ‘the ld. AO’) under Section 147 r.w.s

144 read with section 144B of the Act for Assessment Year 2019-

20.

2 ITA No. 3941/Del/2026 Yatender Kumar Gupta HUF 2. The assessee has come up in appeal against the order passed

by the Ld. CIT(A) which is admittedly an expert one. In fact the

delay of 179 days in filing the said appeal by the assessee was

also not considered and the appeal was dismissed due to

limitation. it is the case of the assessee that the assessee duly

submitted the reason for not been able to prefer the appeal in

time. However, the same was not considered in its proper

perspective and the appeal stood dismissed. Even before us the

appeal is found to be barred by limitation for about 654 days in

support of which an application for condonation of delay has

been filed on 07.09.20 and the reasons assigned therein the filing

the appeal belatedly seems to be genuine and therefore such

delay in preferring the appeal before us is condoned.

belatedly before the Ld. CIT(A) is also found to be acceptable and

therefore such delay is hereby condoned. However, having regard

to the principle of natural justice and in order to prevent the

miscarriage of justice we are disposing of this appeal by setting

aside the appeal to the file of the Ld. CIT(A) for consideration of

the same afresh upon granting an opportunity of being heard to

3 ITA No. 3941/Del/2026 Yatender Kumar Gupta HUF

the assessee and upon considering the evidence on record or any

other evidence which the assessee may choose to file at the time

of hearing of the matter. In the result, the assessee’s appeal is

allowed for statistical purposes.

Order pronounced in the open court on 14/09/2026.

Sd/- Sd/- (NAVEEN CHANDRA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 14/09/2026 R. Naheed, Sr PS Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi