LATE SUNIL BILORIA L/H ROHAN BILORIA,NEW DELHI vs. ITO/ COMM. CIRCLE 61(1) DELHI, DELHI

ITA 1900/DEL/2026Status: DisposedITAT Delhi31 July 2026AY 2018-193 pages

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

Before: SHRI SATBEER SINGH GODARA & SHRI RENU JAUHRI

Hearing: 20.07.2026Pronounced: 20.07.2026

This assessee’s appeal for Assessment Year 2018-19 arises against the Commissioner of Income Tax(Appeals)/Add/. JCIT(A)-3 (for short, “the CIT(A)”), Mumbai’s DIN & Order No. ITBA/APL/S/250/2024-25/1068178514(1), dated 30.08.2024, involving proceedings u/s 143(1) of the Income Tax Act, 1961; hereinafter referred to as, “the Act”.

Case called twice. None appears at the assessee’s behest. We accordingly proceeded ex-parte.

2.

For the reasons stated in the assessee’s/Revenue’s condonation averments, delay of 480 days in filing of the instant appeal is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).

3.

It

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