SPORTS AUTHORITY OF INDIA,DELHI vs. DCIT CIRCLE EXEMP 2(1), DELHI

ITA 3480/DEL/2026Status: DisposedITAT Delhi06 August 2026AY 2022-237 pages
AI SummaryRemanded

What were the facts?

The assessee, Sports Authority of India, filed appeals before the CIT(A) beyond the prescribed time limits for multiple assessment years. The CIT(A) dismissed these appeals solely on the grounds of delay without condoning it.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals before the CIT(A), considering the reasons provided by the assessee, including the COVID-19 pandemic. The matter was then remitted back to the CIT(A) for fresh adjudication.

What were the issues?

The primary issue was whether the delay in filing the appeals before the CIT(A) should be condoned. A secondary issue concerned the merits of additions made under Section 11(4) and penalty under Section 270A, which were not adjudicated by the CIT(A) due to the dismissal on delay.

Which sections of the Income-tax Act were involved?

Section 250,Section 11(4),Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

For Appellant: Shri Pawan Jaiswal, C.A, Shri Ajit Kumar, Adv, Ms. Aavantika Manohar, Adv. and Ms. Parul Dhurve, Adv
For Respondent: Shri Zafarul Haque Tanweer, CIT-D.R
Hearing: 06.08.2026Pronounced: 06.08.2026

PER NAVEEN CHANDRA [ACCOUNTANT MEMBER]:

The above-captioned appeals are preferred by the assessee against the order dated 28.01.2026, passed by the Learned Commissioner of Income Tax (Appeals) / National Faceless Appeal

ITA No.3479/Del/2026 [for A.Y. 2017-18] ITA Nos. 3480 & 3481/Del/2026 [2022-23] Sports Authority of India Centre (NFAC), Delhi (hereinafter referred to as ‘ld. CIT(A)/NFAC’) under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), arising out of the following respective orders:

 Assessment

The order continues below.

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