R E INFRA PRIVATE LIMITED.,MUMBAI vs. DY COMMISSIONER CIRCLE 14(1)(2), MUMBAI

PDF · subscribers
ITA 5190/MUM/2026Status: DisposedITAT Mumbai31 August 2026AY 2019-204 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) due to bona fide reasons and restored the matter back to the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a delay in filing. The assessee claimed the delay was due to a family medical emergency and a misunderstanding with their consultant.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was justifiable and whether the additions made under sections 56(x) and 69C were correct.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 56(x),Section 69C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY, JM & SHRI ARUN KHODPIA, AM

For Appellant: Shri Pritam Kulapkar, C.A, Shri Sandeep Lakra, CIT DR
Hearing: 31.08.2026

आयकरअपीलीयअिधकरण�ायपीठमुंबईम�। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JM & SHRI ARUN KHODPIA, AM I.T.A. No.5190/Mum/2026 (Assessment Year: 2019-20) R E Infra Private Limited Dy. Commissioner Circle 14(1)(2), 1st Floor, A-Wing Skyrise Mumbai Apartment, Plot No.240, Central Vs. Aaykar Bhavan, Mumbai-400020 Avenue Road, Chembur, Mumbai-400071 PAN: AADCR7593R Assessee- अपीलाथ� / Appellant Revenue-��थ�/ Respondent :

Assessee by : Shri Pritam Kulapkar, C.A. : Shri Sandeep Lakra, CIT DR. Revenue by : 17.08.2026 Date of Hearing : 31.08.2026 Date of Pronouncement

O R D E R Per Arun Khodpia, AM: This appeal is filed by the assessee, against the order of the Commissioner of Income Tax Appeals, National Faceless Appeal Centre (NFAC), Delhi [in short, “the Ld. CIT(A)”], dated 25.02.2026 for the Assessment Year (AY) 2019- 20,arises from the assessment order under section 147 r.w.s 144 of the Income Tax Act, 1961 [in short, “the Act”] dated 20.02.2025, passed by Assessment Unit, Income Tax Department [in short,“the Ld.AO”].

ITA No. 5190/Mum/2026 R E Infra Private Limited 2. The grounds of appeal raised by the assessee are as under: “1. The learned Commissioner of Income-tax (Appeals) erred in facts and in law in not appreciating the fact that appellant is in the business of Government contract for which he has to pay stamp duty on tender value which were reported were required to be paid and for the same transaction value were reported as NIL Therefore addition made of Rs.3,51,27,100 under section 56(x) of the Income tax Act may be deleted. 2. The learned Commissioner of Income-tax (Appeals) erred in facts and in law in not appreciating the fact that outstanding amount payable to creditors were belong to business of the appellant and made addition under section 69C of Rs. 14,35,82,252. The appellant is having ledger confirmation of the parties and therefore addition made of Rs. 14,35,82,252 under section 69C of the Income tax Act may be deleted. 3. On the facts and in the circumstances of the case and also in law, It is true that the assessee did not file appeal within due date and there was delay of 145 and not 314 days as mention in CIT Appeal Order. The delay in filing appeal before CIT Appcal and not responding to notice of lower authority was due to due to circumstances beyond control. i) The appellant company could not take step to follow up with consultant due to ill health of father of Director of Company who take care of income Tax related matters. ii) The appellant consultant was very Senior Citizen whose email id was registered in Income Tax for the purpose for receiving notice had also not kept track of Order received. The consultant also not inform Director about the Order and also not taken timely action for filing appeal hearing before CIT (A). iii) The Order of Assessing Officer was served on 20/02/2025 and appeal was filed with NFAC on 14/08/2025 which is delay by 145 days. In the CIT Appeal Order it was wrongly mentioned as 314 days Due to aforesaid reasons beyond the control, there is gross violation of principal of natural justice appellant pray to condone delay in filing appeal before CIT(Appeal) 4. The appellant consultant could not attend hearing before lower authority and therefore appellant pray that matter may be restore back to Assessing Officer for verification of transaction of Government Tender on which stamp duty were paid and also balance confirmation of creditors. 5. The appellant craves leave to add, to alter and to amend the above grounds of appeal.”

3.

At the outset, it is submitted by the Ld. Counsel of the assessee that the appeal of assessee before the Ld. CIT(A) was dismissed on account of delay in filing of appeal for 314 days. It is clarified that the delay before the Ld. CIT(A)

ITA No. 5190/Mum/2026 R E Infra Private Limited was on account of bona fide reasons for which an affidavit along with reasons for delay were furnished as per the affidavit duly signed by the assessee company dated 12th August, 2026. It is submitted that the assessment order was served with a delay on 20.02.2025 and the appeal was filed on 14.08.2025 before the Ld. CIT(A), therefore, there was a delay of only 145 days.

4.

It is further clarified that the delay was on account of medical emergency in family, therefore may be condoned and the Ld. CIT(A) may be directed to consider the appeal of assessee afresh on merits. The assessee also furnished copies of medical discharge summary and other relevant documents of Mr. Gul Bijlani, father of Director of the assessee-company.

5.

We have considered the submissions of assessee and found that there were bona fide reasons due to which the assessee was prevented from filing of the appeal within the prescribed time before the First Appellate Authority. Further, in the interest of justice, we deem it appropriate to restore this matter back to the file of Ld. CIT(A) for fresh adjudication on merits and, therefore we condone the delay in filing of appeal before the Ld. CIT(A).

6.

Since the delay in filing of appeal before the Ld. CIT(A) is condoned and the matter is restored back to the file of Ld. CIT(A), we are not expressing any opinion on the merits of the issues raised herein by the assessee.

ITA No. 5190/Mum/2026 R E Infra Private Limited 7. Needless to say, the assessee shall be provided with reasonable opportunities of being heard in the setaside appellate proceedings. The assessee is also directed to co-operate and pro-actively assist in the set aside appellate proceedings, failing which the appellate authority would be at liberty to decide the appeal in accordance with the mandate of law.

8.

In result, the appeal of assessee is allowed for statistical purposes, in above terms.

Order pronounced in the open court on 31-08-2026.

Sd/- Sd/- (NARENDER KUMAR CHOUDHRY) (ARUN KHODPIA) JUDICIAL MEMBER ACCOUNTANT MEMBER

Mumbai, Dated : 31-08-2026. Ankit K., Sr. PS

Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. DR, ITAT, Mumbai 4. Guard File 5. CIT

BY ORDER,

(Dy./Asstt. Registrar) ITAT, Mumbai

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →