SALIENT SECURITY SERVICES PRIVATE LIMITED,UTTAR PRADESH vs. INCOME TAX OFFICER, WARD 22(1), DELHI, DELHI

ITA 4990/DEL/2026Status: DisposedITAT Delhi06 July 2026AY 2018-193 pages
AI SummaryRemanded

What were the facts?

The assessee filed an appeal before the CIT(A) with a significant delay, claiming ignorance of assessment proceedings. The CIT(A) dismissed the appeal both on merits and for being time-barred.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) due to the assessee's bonafide reasons and the interest of justice. The matter was restored to the Assessing Officer for a denovo assessment.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, and if the ex-parte assessment order should be set aside for a fresh assessment.

Which sections of the Income-tax Act were involved?

Section 144,Section 36(1)(ii),Section 245

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI VIKAS AWASTHY

PER SHRI VIKAS AWASTHY, JUDICIAL MEMBER:

This appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 12.03.2026, for Assessment Year 2018-19. 2. The ld. Counsel for the assessee submits that admittedly there was delay of over four years in filing of appeal before the CIT(A

The order continues below.

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