SWR BELTING (INDIA) PRIVATE LIMITED,GHAZIABAD vs. JCIT (OSD), CENTAL CIRCLE-27, DELHI

1 ITA No. 8656 to 8665/Del/2025 SWR Belting (India) Pvt. Ltd.

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH: “G” NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No. 8656/DEL/2025 ( A.Y 2011-12) ITA No. 8657/DEL/2025 ( A.Y 2012-13) ITA No. 8658/DEL/2025 ( A.Y 2013-14) ITA No. 8659/DEL/2025 ( A.Y 2014-15) ITA No. 8660/DEL/2025 ( A.Y 2015-16) ITA No. 8661/DEL/2025 ( A.Y 2016-17) ITA No. 8662/DEL/2025 ( A.Y 2017-18) ITA No. 8663/DEL/2025 ( A.Y 2018-19) ITA No. 8664/DEL/2025 ( A.Y 2019-20) ITA No. 8665/DEL/2025 ( A.Y 2020-21)

SWR Belting (India) Private Limited Vs JCIT (OSD) E-69/1, 3rd Floor, Ghaziabad, Uttar Central Circle-27, Pradesh PAN: AAOCS2439N New Delhi PIN: 110055 (APPLICANT) (RESPONDENT)

Appellant by None Respondent by Sh. Mahesh Kumar, CIT(DR)

Date of Hearing 30.04.2026 Date of Pronouncement 30.04.2026

ORDER PER BENCH:

The captioned Appeals are filed by the Assessee against the orders

of Ld. Commissioner of Income Tax (Appeals)-Delhi- 25, (‘Ld. CIT(A)’ for

short), dated 22/04/2025pertaining to the Assessment Years 2011-12 to

2020-21 respectively.

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Assessee filed petition for condoning the delay wherein assigned the

reasons which is reproduced as under: -

“That the Appellate proceedings were going on for 10 separate assessment years and the orders for all the years were passed and uploaded on the official website of the Income Tax department on 22.04.2025. However, there were significant changes in our in-house team as well as consultants who have been working for the company for past several years. Due to this very reason, the orders were completely overlooked unintentionally. It was discovered by our team only in the month of December that the subject orders remained unattended for this much period.”

sufficient cause to condone the inordinate delay, thus sought for

dismissal of the present Appeal on delay in laches.

record on the issue of delay in filing the present Appeal. The Assessee in

its application for condonation of delay contended that ‘Appellate

proceedings were going on for 10 separate assessment years and the

orders for all the years were passed and uploaded on the official website

of the Income Tax department on 22.04.2025. However, there were

significant changes in our in-house team as well as consultants who

have been working for the company for past several years. Due to this

very reason, the orders were completely overlooked unintentionally. It

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was discovered by our team only in the month of December that the

subject orders remained unattended for this much period’

in filing the Appeal with sufficient cause should be looked into in a

liberal way and shall condone the delay. In the landmark decision in

Collector, Land & Acquisition vs. Mst. Katiji& Others (1987) 167 ITR 471

(SC), the Hon'ble Supreme Court settled the law that the delay when

supported by justifiable reasons, must make way for the cause of

substantial justice. Considering the above facts and circumstances, we

condone the delay of 175 days in filing the captioned Appeals.

Ld. CIT(A) dismissed the First Appeals without condoning meager delay

of 05 days in filing the appeals. As per the Assessee, the ex-parte

assessment orders have not been served on the Assessee on time, which

led to delay of 05 days in filing the Appeals before the Ld. CIT(A).

However, the Assessee has not filed any application for condonation of

delayas the Assessee was of the firm belief that, there is no delay in filing

the appeals as the limitation starts from the date of service of the

assessment order. However, Ld. CIT(A) has dismissed the Appeals on

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22/04/2025 on delay in laches of 05 days as the Assessee has not

explained the cause for the said delay.

the issuance of notices to the Assessee and deem it fit to decide the

Appeals on hearing the Ld. Departmental Representative.

material. It is the case of the Assessee before the Ld. CIT(A) that A.O.

has passed the ex-parte orderswhich were not been served on the

Assessee on time, therefore, there were delay of 05 days in filing the First

Appeals. However, the Assessee has not filed any application for

condonation of delay and in Column 14 of Form 35 filed before the Ld.

CIT(A), mentioned that there is no delay in filing the Appeal. In our

considered opinion, it is for the Assessee to explain the days of delay by

way of petition or application or explanation in Form No. 14 before the

Ld. CIT(A). Even if it is the case of the Assessee that the assessment

orders are not served on the Assessee on time, the said fact has to be

explained by the Assessee to the Ld. CIT(A) by way of an

application/petition/explanation in Form No. 14.

CIT(A) has dismissed the Appeals on delay in laches of 05 days, we set

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aside the orders impugned and remand the matter to the file of the Ld.

CIT(A) with a direction to the Assessee to explain the ‘delay’ or ‘no delay’

in filing the Appeals by way of application/petition and the Ld. CIT(A) is

directed to condone the delay in filing the Appeals by adopting liberal

approach. Further, we direct the Ld. CIT(A) to decide the appeals on

merits after hearing the Assessee in accordance with law. The Assessee

is also directed to participate in the Appellate Proceedings.

purpose.

Order pronounced in the Open Court on this 30th Day of April, 2026.

Sd/- Sd/- (RENU JAUHRI) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30/04/2026 R. Naheed * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT

ASSISTANT REGISTRAR ITAT NEW DELHI

6 ITA No. 8656 to 8665/Del/2025 SWR Belting (India) Pvt. Ltd.