What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Since the main quantum appeal was already decided in favor of the assessee, the current appeal was rendered infructuous.

The assessee filed an appeal with a significant delay. The quantum appeal, which was the basis for this appeal, had already been allowed by the ITAT in a separate order.

What were the issues?

Whether the appeal is infructuous due to a prior favorable decision on the quantum appeal. Condonation of delay in filing the appeal.

Which sections of the Income-tax Act were involved?

Section 250, Section 143(3), Section 143(3A), Section 143(3B)

Rajeev Kumar Gupta, North West… vs Assessment Unit | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH “F”: NEW DELHI

Before: MS MADHUMITA ROY & SHRI NAVEEN CHANDRA

For Appellant: Ms. Chinu Bhasin, Adv

For Respondent: Ms. Harpreet Kaur Hansra, Sr

Hearing: 07/09/2026Pronounced: 08/09/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 6163/Del/2026 (A.Y 2018-19) Rajeev Kumar Gupta Vs. Assessment Unit 10, Deepali Gate No. 2, Income Tax AnandvasShakurpur Sri Department, Delhi Nagar Colony, Delhi, India, Delhi (Appellant) (Respondent) PAN: AERPG9858F Assessee by : Ms. Chinu Bhasin, Adv Revenue by: Ms. Harpreet Kaur Hansra, Sr. DR

Date of Hearing 07/09/2026 Date of pronouncement 08/09/2026

O R D E R PER MADHUMITA ROY, JM.: The instant appeal filed by the assessee is directed against the order

dated 27.05.2025 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

Assessment Order dated 16.02.2021 passed by the Assessment Unit,

Income-tax Department under Section 143(3) read with Sections 143(3A)

and 143(3B) of the Act for Assessment Year 2018-19.

There is a delay of 301 days in preferring the appeal before us by the

assessee in support of which an application for condonation of delay has

2 ITA No. 6163/Del/2026 Rajeev Kumar Gupta Vs. ITO

been filed perusal of which the explanation rendered by the assessee seems

to be genuine, and, therefore, the delay is condoned.

Having regard to the fact of quantum appeal having been allowed by

the ITAT by its order dated 25.06.2025 in ITA No. 66/Del/2023 preferred by

the assessee, the instant appeal arising out of the quantum order become

infructuous and thus, dismissed as infructuous.

Order pronounced in the open court on 08/09/2026.

Sd/- Sd/- (NAVEEN CHANDRA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 08/09/2026 R. Naheed, Sr PS Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

RAJEEV KUMAR GUPTA,NORTH WEST DELHI vs. ASSESSMENT UNIT, DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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