LAKSHMI VATIKA LIMITED ,NEW DELHI vs. ITO WARD 15 (1) , NEW DELHI

ITA 1449/DEL/2026Status: DisposedITAT Delhi17 July 2026AY 2008-095 pages
AI SummaryRemanded

What were the facts?

The assessee, Lakshmi Vatika Limited, filed seven appeals before the ITAT due to significant delays. The company had a contentious past involving FIRs, court proceedings, and insolvency, which hindered its ability to comply with statutory notices.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, acknowledging the company's difficult circumstances. The matter was remitted back to the CIT(A) for de novo adjudication, with the liberty to call for a remand report from the AO.

What were the issues?

Whether the delay in filing appeals due to past company issues should be condoned and if the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 115WF,Section 144,Section 271(1)(d),Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: MS. KAVITHA RAJAGOPAL

Pronounced: 17.07.2026

PER AMITABH SHUKLA, AM This bunch of seven appeals filed by the same assessee are directed against the separate orders of Ld. Commissioner of Income Tax (Appeals), Nagpur, dated 21.06.2024 and National Faceless Appeal Centre, New Delhi, dated 29.08.2024 arising out of assessment orders dated 08.12.2008 passed u/s 115WF and 24.11.2016 passed u/s 144 and penalty orders dated, 12.06.2009 u/s 271(1)(d) o

The order continues below.

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