JUNOON CAPITAL SERVICES PRIVATE LIMITED,DELHI vs. ITO WARD 13(4), DELHI

ITA 8542/DEL/2025Status: DisposedITAT Delhi16 July 2026AY 2013-142 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee did not file a condonation petition for the delay and failed to rectify the defects in the appeal. Therefore, the appeal was dismissed as defective.

What were the facts?

The assessee filed an appeal before the ITAT, but it was found to be defective due to a delay of 79 days in filing and the absence of the original Form 36. The assessee failed to file a condonation petition or remove the defects despite opportunities.

What were the issues?

Whether the appeal filed by the assessee is maintainable due to delay and defects. Whether the assessee has substantiated its case and removed the defects.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES, ‘G’ NEW DELHI

Before: SHRI ANUBHAV SHARMA

Pronounced: 22.04.2026

आयकर अपीलीय अिधकरण, िद�ी पीठ�, नई िद�ी INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, ‘G’ NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA 8542/DEL/2025 िनधा�रण वष�/Assessment Year: 2013-14) JUNOON CAPITAL SERVICES ITO WARD 13(4) PRIVATE LIMITED - UNIT NO. 683, 6TH FLOOR, VEGAS NEW DELHI-110055, DELHI MALL, SECTOR-14, DWARKA, Vs. SOUTH WEST DELHI, NEW DELHI- 110078, DELHI अपीलाथ� Appellant ��थ� Respondent

Permanent Account Number of Assessee: AABCJ1667L

अपीलाथ� �ारा/Appellant represented by: Shri Jayant Kr. Jaiswal, Adv. ��थ� �ारा/Respondent represented by: Shri Manish Gupta, Sr. DR सुनवाई की तारीख / Date of conclusion of hearing: 22.04.2026 घोषणा की तारीख / Date of pronouncement: 22.04.2026 आदेश / ORDER PER AMITABH SHUKLA, AM This appeal filed by the Assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)-31, New Delhi, dated 01.07.2025 arising out of assessment order dated 09.03.2016 passed under section u/s 143(3) of the Act for the Assessment Year 2013-14. The word ‘Act’ herein this order would mean Income Tax Act, 1961.

ITA 8542/DEL/2025 JUNOON CAPITAL SERVICES PRIVATE LIMITED 2. At the outset, we have noted that, the Registry has pointed out that this appeal is defective because there is delay of 79 days in filing the appeal before the Tribunal and Original Form 36 has also not been filed. At the time of hearing, it was noticed by the Bench that the assessee has not filed any condonation petition/application. However, arguments were heard with direction to file condonation application. Same has not been filed thereafter inspite of request being sent through Bench Clerk. Material available on records indicate that the assessee has failed to substantiate its case and has not removed the defect inspite of having given opportunity. It is trite law that law aids only a vigilant litigant and not otherwise. Therefore, the appeal of the assessee is dismissed as defective. 3. In the result, the appeal of the assessee is dismissed as defective. Order pronounced in the open court on 22nd April, 2026.

Sd/- Sd/- [ANUBHAV SHARMA] [AMITABH SHUKLA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 16.07.2026 Shekhar Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi,

Page 2 of 2

Recent GST High Court judgments

Search GST case law →