HI LEAD INFOTECH PRIVATE LIMITED,NEW DELHI vs. THE DC/ACIT CENTRAL CIRCLE-1, GURGAON

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ITA 2640/DEL/2026Status: DisposedITAT Delhi31 August 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and restored the matter to the CIT(A) for fresh adjudication on merits. The assessee was to be given a reasonable opportunity of being heard.

What were the facts?

The assessee filed an appeal against the CIT(A)'s ex parte order which confirmed an addition of Rs. 1,31,40,000/-. The assessee sought condonation of delay in filing the appeal, citing late receipt of the CIT(A)'s order.

What were the issues?

Whether the CIT(A) erred in deciding the appeal ex parte and whether the assessee should be granted an opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 69A,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, E: NEW DELHI

Before: SMT. KAVITHA RAJAGOPAL & SMT. RENU JAUHRI

For Appellant: Ms. Shrishti, CA
For Respondent: Shri Tarun Sharda, Sr. DR
Hearing: 27.07.2026Pronounced: 31.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, E: NEW DELHI BEFORE SMT. KAVITHA RAJAGOPAL, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.- 2640/Del/2026 [Assessment Year: 2017-18] HI Lead Infotech Pvt. Ltd., The DC/ACIT, F-1098, Chitranjan Park, New Central Circle-1, Delhi-110019. Vs Gurugram, Haryana. PAN-AACCH1174P Assessee Revenue Assessee by Ms. Shrishti, CA Revenue by Shri Tarun Sharda, Sr. DR Date of Hearing 27.07.2026 Date of Pronouncement 31.08.2026 ORDER Per Renu Jauhri, Accountant Member:

This appeal by the assessee is directed against the order dated 17.09.2025 of the Ld. Commissioner of Income Tax (Appeal)-3, Gurugram [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the assessment order dated 28.12.2019 passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the DCIT, Central Circle-1, Gurugram (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2017-18.

ITA No.- 2640/Del/2026 HI Lead Infotech Pvt. Ltd. 2. At the outset, the assessee has filed an application seeking condonation of delay of 101 days in filing the present appeal. The ld.AR for the assessee submitted that the impugned order passed by the CIT(A) dated 17.09.2025 was served upon the assessee only on 12.01.2026 and, therefore, the assessee could not file the appeal within the prescribed period. Considering the reasons stated in the application for condonation of delay and in the interest of substantive justice, we hereby condone the delay and admit the appeal for adjudication.

3.

It is noted from the impugned orderthat the CIT(A) decided the appeal ex parte and confirmed the addition of Rs. 1,31,40,000/- made under section 69A of the Act.

3.1 After hearing both the parties, in the interest of justice, we hereby restore the matter to the CIT(A) for fresh adjudication on merits after giving reasonable opportunity of being heard to the assessee. Accordingly, the impugned order is set aside and the matter is restored to the file of the CIT(A) for fresh adjudication in accordance with law, after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to make requisite compliance during the appellate proceedings.

ITA No.- 2640/Del/2026 HI Lead Infotech Pvt. Ltd. 4. In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 31.08.2026

SD/- SD/-

[KAVITHA RAJAGOPAL] [RENU JAUHRI] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated- 31.08.2026 Pooja, Sr. PS. Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR

Asst. Registrar, ITAT, New Delhi,

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