RESIDENT WELFARE ASSOCIATION TOWNSHIP GURJINDER VIHAR,GREATER NOIDA vs. DCIT, CIRCLE-5(3)(1), GAUTAM BUDHHA NAGAR

ITA 9139/DEL/2025Status: DisposedITAT Delhi29 April 2026AY 2013-142 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 found that the assessee was prevented by sufficient cause and directed the CIT(A) to condone the delay. The CIT(A) was instructed to admit the appeal and decide it afresh after considering all grounds.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a delay of 10 days in filing. The assessee claimed to have been prevented by sufficient cause from filing the appeal on time.

What were the issues?

Whether the CIT(A) was justified in not condoning the delay in filing the appeal before him. The core issue is the condonation of delay in filing the appeal.

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 BENCH “B”: NEW DELHI

Before: SHRI M. BALAGANESH & SHRI ANUBHAV SHARMA

For Appellant: Shri Anjan Biswas, CA

For Respondent: Shri Rajesh Kumar Dhanesta, Sr, DR (VC)

Hearing: 28/04/2026Pronounced: 29/04/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 9139/Del/2025 (Assessment Year: 2013-14) Resident Welfare Association, Vs. DCIT, Township Gurjinder Vihar Circle-5(3)(1), AWHO Township, Pocket P-5, GB Nagar, Sector CHI-1, Gurjinder Vihar Uttar Pradesh Greater Noida, 201308, Uttar Pradesh (Appellant) (Respondent) PAN: AAAAR9098N

Assessee by : Shri Anjan Biswas, CA Revenue by: Shri Rajesh Kumar Dhanesta, Sr. DR (VC) Date of Hearing 28/04/2026 Date of pronouncement 29/04/2026

O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.9139/Del/20250 for AY 2013-14, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 21.11.2025 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 19.03.2019 by the Assessing Officer, ACIT, Circle-3, Noida (hereinafter referred to as ‘ld. AO’).

The only effective issue is as to whether the learned CITA was justified in not condoning the delay in filing of appeal before him by 10 days and dismissing the appeal as not maintainable in the facts and circumstances of the instant case.

ITA No. 9139/Del/2025 Resident Welfare Association

We have heard the rival submissions and perused the materials available on record. We find that assessee was prevented from sufficient cause in not filing the appeal in time before the learned CITA. Hence, in the interest of substantial justice, we deem it fit and appropriate to direct the learned CITA to condone the delay, admit the appeal of the assessee for adjudication and decide the appeal afresh in accordance with law. The assessee is given liberty to raise additional grounds, if any, in support of its contentions. The learned CITA is directed to pass a speaking order by considering the grounds and additional grounds, if any, raised by the assessee. With these observations, the grounds raised by the assessee are allowed for statistical purposes.

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

Order pronounced in the open court on 29/04/2026.

-Sd/- -Sd/- (ANUBHAV SHARMA) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 29/04/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

Recent GST High Court judgments

Search GST case law →