S. R. ASHOK & ASSOCIATES PRIVATE LIMITED,VASANT KUNJ, NEW DELHI vs. DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX, (DCIT)/(ACIT), CIRCLE-22(2), DELHI, C.R. BUILDING, DELHI

PDF · subscribers
ITA 10/DEL/2026Status: DisposedITAT Delhi21 July 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay of 57 days as it was not substantial. It also restored the issue on merits to the AO for a fresh hearing and order, considering a similar decision for a subsequent assessment year.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 57 days. The CIT(A) dismissed the appeal due to this delay without condoning it. The assessee had attached a screenshot showing a condonation application was filed.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on the ground of delay without condoning it. Whether the matter should be restored to the AO for fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, DELHI

Before: SHRI M BALAGAESH & SHRI ANUBHAV SHARMA

For Appellant: CA Ms. Sanju Kumari, Adv
Hearing: 12.05.2026Pronounced: 12.05.2026

P a g e | 1 ITA No.10/Del/2026 S.R. Ashok & Associates Pvt. Ltd. (AY: 2018-19) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI BEFORE SHRI M BALAGAESH, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.10/Del/2026 (Assessment Year: 2018-19) S.R. Ashok & Associates Vs. DCIT/ACIT,Circle-22(2) Private Limited CR Building Plot No. 1, LSC, Sector-C Delhi – 110002 Pocket 9, Vasant Kunj, New Delhi – 110070 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AAKCS2069Q Appellant .. Respondent

Appellant by : Sh. Manish Upneja, CA Ms. Sanju Kumari, Adv. Respondent by : Sh. Rajesh Kumar Dhanesta, Sr. DR

Date of Hearing 12.05.2026 Date of Pronouncement 12.05.2026

O R D E R PER ANUBHAV SHARMA, JM:

This appeal is preferred by the assesse against the order dated 06.11.2025 of the Ld. National Faceless Appeal Centre, Delhi (hereinafter

P a g e | 2 ITA No.10/Del/2026 S.R. Ashok & Associates Pvt. Ltd. (AY: 2018-19) referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in DIN & Order No : ITBA/NFAC/S/250/2025-26/1082333184(1) arising out of the assessment order dated 24.05.2023 u/s 147 r.w.s 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by NFAC, Delhi, for AY: 2018-19.

2.

On hearing both sides we find that vide ITA No. 2998/Del/2025 for AY: 2019-20 assessee’s appeal has been allowed for statistical purposes by Coordinate Bench by order dated 11.11.2025 and issue on merits have been restored to AO to pass order afresh.

3.

In the relevant assessment year involved in the present appeal ld. CIT(A) has dismissed the appeal of the assesse as there was delay of 57 days. We find from Form 35 that assesse has not mentioned of any delay, however, a copy of screen shot has been filed which show that condonation of delay application was filed as an attachment. Thus, as delay is not of substantial period dismissal of the appeal by ld. CIT(A) without condoning the delay is not sustainable in law. Accordingly, we condone the delay. However, as assessment order has been passed u/s 144 and assessment for AY; 2019-20 which is subsequent assessment year is also restored by Coordinate Bench

P a g e | 3 ITA No.10/Del/2026 S.R. Ashok & Associates Pvt. Ltd. (AY: 2018-19) decision of ld. AO we restore the issue on merits to AO to give fresh opportunity of hearing to assesse and pass order accordingly.

Order pronounced in the open court on 12.05.2026

Sd/- Sd/- (M Balaganesh) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 21.07.2026 Rohit, Sr. PS

More judgments on Section 147

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

Recent GST High Court judgments

Search GST case law →