SRS KNOWLEDGE & TECHNOLOGIES PVT. LTD.,FARIDABAD HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX, FARIDABAD, HARYANA

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER

ITA Nos. 2663/Del/2025 (A.Y 2016-17) M/s SRS Knowledge & Vs. Assistant Commissioner Technologies Pvt. Ltd. of Income Tax, Circle-2, SRS Multiplex, City Faridabad, Haryana Centre, Sector-12, Faridabad (Appellant) (Respondent) PAN: AAJCS5655B

Assessee by : Shri Somil Aggarwal, Adv and Shri Saksham Agarwal, CA Revenue by: Shri Om Prakash, CIT (DR)

Date of Hearing 14/07/2026 Date of pronouncement 17/07/2026 O R D E R PER MADHUMITA ROY, J. M.: The instant appeal filed by the Assessee is directed

against the order dated 25.10.2019 passed by the Ld.

Commissioner of Income-tax (Appeals), Fraidabad [hereinafter

referred to as the Ld. CIT(A)] under Section 250 of the Income

Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of

the Assessment Order dated 24.12.2018 passed by the Income-

tax Department (hereinafter referred to as ‘the Ld. AO’) under

Section 143(3) of the Income Tax Act, 1961 ('Act' for shot) for

Assessment Year 2016-17.

2 ITA No. 2663/Del/2025 SRS Knowledge &Technologies Pvt. Ltd.

1929 days in support of which an application of condonation of

delay has been filed by the Assessee on 22.12.2025 wherefrom it

appears that out of the three Directors of the Company one Mr.

Narender Singh Vaid and Sh. Satender resigned from their post on

17.10.2018 and 04.07.2018 respectively. The third Director being

the Sh. Anil Jindal who represented the Assessee before us by filing

the appeal, was not been able to sign the official documents for filing

the appeal before us as he had been lodged in jail since 05.04.2018.

Such fact is evident from the certificate issued by the Deputy

Superintendent District Prison, Faridabad, dated 04/05/2022

content whereof is found to be genuine. The Further fact reveals that

the said Sh. Anil Jidnal remained in jail for more than six and a half

years and finally released on bail pursuant to the order passed by

the Hon’ble Supreme Court dated 04.12.2024, a copy whereof has

been annexed to pages 9 to 13 of the application filed before us.

After his release Sh. Anil Jindal faced serious health issues owing to

his old age and was subsequently admitted to the hospital on

30.01.2025, relevant details whereof are annexed to the

applicationat pages 14 to 17.

3 ITA No. 2663/Del/2025 SRS Knowledge &Technologies Pvt. Ltd. 3. While narrating the above facts, the Ld. Counsel Mr. Somil

Aggarwal vehemently argued in support of the explanation rendered

by the Assessee for filing the appeal delayed and he further

submitted that there is no deliberate intention to delay and the delay

in the filing of appeal was beyond the control of the Assessee and

there was sufficient reasonable cause for such delay in filing the

appeal before us which has not been able to be controverted by the

Ld. DR. However, the Ld. DR has started arguing on the merit of

the issue involved behind the said Sh. Anil Jidnal been arrested and

remained in jail for long as narrated hereinabove. Since the same is

not the issue before us, we have declined to entertain the same. The

bonafide of the Assessee in filing the appeal late cannot under the

present facts and circumstances of the matter be doubted.

of the matter as we do not find any laches, deliberate intention on

the part of the Assessee in filing the appeal before us late rather we

find reasonable cause for such delay and, therefore, with the above

observation, we condone the delay.

whereof directed to be submitted which has not been able to be

submitted for the reason narrated hereinabove while condoning the

delay in the appeal preferring before us. However, additional

4 ITA No. 2663/Del/2025 SRS Knowledge &Technologies Pvt. Ltd. evidences in support of source of source have been duly filed before

us. Having regard to the additional documents placed before us

which goes to the root of the matter and thus, requires further

adjudication by the authorities below on examination, we, thus, set

aside the issue to the file of the Ld. CIT(A) for proper adjudication of

the same. The Ld. CIT(A) is further directed to call for a remand

report from the Ld. A.O, if required. The Ld. CIT(A) is directed to

dispose of the appeal within a period of six months from the date of

passing of this order upon grant of opportunity of being heard to the

Assessee and upon considering the evidence on record or any other

further evidence which the Assessee may choose to file before him at

the time of hearing of the appeal. We also make it clear that in the

event the assessee does not co-operate with the Ld. CIT(A), the said

authority would be at liberty to dispose of the appeal strictly in

accordance with law.

statistical purpose.

Order pronounced in the open court on 17/07/2026.

Sd/- Sd/-

(RENU JAUHRI) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 17/07/2026 R. Naheed, Sr PS Page | 4

5 ITA No. 2663/Del/2025 SRS Knowledge &Technologies Pvt. Ltd.