XY ADS PRIVATE LIMITED,HARYANA vs. DCIT, CIRCLE-3(1), HARYANA

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ITA 8146/DEL/2025Status: DisposedITAT Delhi29 April 2026AY 2023-244 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A), finding the assessee's explanation of oversight to be a sufficient cause. The CIT(A)'s order was set aside, and the matter was restored for a decision on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed as time-barred due to a delay of 68 days. The assessee attributed this delay to an oversight by its finance team.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and should be condoned. Whether the CIT(A) erred in dismissing the appeal without adjudicating on merits.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI

Before: SH. S. RIFAUR RAHMAN & SH. SUDHIR KUMAR

For Appellant: Ms. Pratishtha Chaudhary Kavya, Adv
For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Hearing: 08/04/2026Pronounced: 29/04/2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI

BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 8146/Del/2025 Assessment Year: 2023-24 XY ADS PRIVATE LIMITED, Vs. DCIT, CIRCLE 3(1), 6B, ELITE TOWER J GURGAON, BELGRAVIA CENTRAL HARYANA PARTK RESORTS, GURGAON HARYANA-122018 PAN NO. AAACX2938B (APPELLANT) (RESPONDENT)

Appellant by Sh. Aseem Chawla, Sr. Adv., Ms. Pratishtha Chaudhary Kavya, Adv. & Sh. Kavya Garg, Adv. Respondent by Ms. Harpreet Kaur Hansra, Sr. DR Date of hearing: 08/04/2026 Date of Pronouncement: 29/04/2026 ORDER PER SUDHIR KUMAR, JM :

This appeal is preferred by the assessee against the order

dated 16.10.2025 of the Ld. Commissioner of Income Tax,

Appeals/National Faceless Appeal Centre, New Delhi

[hereinafter referred to as “Ld. CIT(A))”] passing against the

assessment order dated 19.03.2024 for the assessment year

2023-24 u/s 143(3) r.w.s. 144B of the Income Tax Act

1961[hereinafter referred to as “the Act”]

2.

At the outset, it was submitted by the Ld. AR that the

assessee filed the appeal before the Ld. CIT(A) being aggrieved

the order of the ld. Assessing Officer. The Ld. CIT (A) vide his

order dated 16.10.2025 dismissed the appeal treated as time

barred. Ld. CIT (A) has observed that the assessee has failed to

explain the sufficient cause for condonation of delay.

3.

Aggrieved the order of the Ld. CIT (A), the assessee filed this

appeal before the Tribunal.

4.

Ld. Sr. DR submitted that no sufficient cause has been

shown by the assessee to condone the delay in filling the

appeal. He further stated that the appeal was rightly dismissed

by the Ld. CIT(A).

5.

We have heard the rival contentions and perused the

material available on record.

6.

The assessee has filed the application for condonation the

delay before the appellate authority. In, the application the

assessee has stated that delay of 68 days was occurred due to

oversight of the finance team of the assessee company, which

seems to be genuine and demonstrates sufficient cause for not

filing the appeal with in time. In our view, in the interest of

justice, the Ld. CIT(A) should have condoned the delay in filing

the appeal and should have heard the appeal on merit because

the assessee has shown the sufficient cause not to file the

appeal with in time. Thus, keeping in view, the entire aspects of

the matter, we condoned the delay in preferring the appeal

before the Ld. CIT(A) having been satisfied with the explanation

so rendered by the assessee before the said authority. The order

passed by the Ld. CIT(A) is setting side, the issue to the file is

restored before the Ld. CIT(A) who decide the matter to the file

after giving the opportunity of being heard to the assessee. The

assessee is directed to co-operate with the appellate authority.

The grounds raised by the assessee are accordingly allowed for statistical purposes.

7.

In the result, the appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on 29.04.2026.

Sd/- Sd/-

(S. RIFAUR RAHMAN) (SUDHIR KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER

Date: 29.04.2026 “SR BHATNAGGAR”

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