S.S. INFRASTRUCTURES,DELHI vs. ACIT , CENTRAL CIRCLE-31, DELHI

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ITA 5282/DEL/2025Status: DisposedITAT Delhi11 May 2026AY 2019-203 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 appeals were duplicate files. Consequently, both appeals were dismissed in their entirety, subject to any just exceptions.

What were the facts?

The assessee filed two appeals before the ITAT, which were found to be duplicate files. The appeals were filed against orders passed under section 153C of the Income-tax Act. There was a delay in filing one of the appeals, which was condoned.

What were the issues?

Whether the appeals filed were duplicate and if so, their dismissal. The issue of condonation of delay was also addressed.

Which sections of the Income-tax Act were involved?

Section 153C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

For Appellant: CA Sh. Satyajeet Goel, Adv
For Respondent: Ms. Amisha S Gupt., CIT(DR)
Hearing: 11.05.2026Pronounced: 11.05.2026

PER SATBEER SINGH GODARA, JM These assessee’s twin appeals ITA No.5282 & 5286/Del/2025 for assessment years 2019-20 and 2021-22, arises against the Principal Commissioner of Income Tax (Central) [in short, the “PCIT”], Delhi’s-3 orders, both dated 30.03.2025, having DIN and

ITA Nos.5282 & 5286/Del/2025

order no. ITBA/REV/F/REV5/2024-25/1075307568(1) and ITBA/REV/F/REV5/2024-25/1075306973(1), involving proceedings under section 153C of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively. Heard both the parties. Case file perused. 2 For the reasons stated in the assessee’s condonation averments, delay of 89 days in filing the instant appeal ITA No.5282/Del/2025 is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 3. Learned counsel very fairly concedes at the outset that both these assessee’s appeals ITA Nos.5282 & 5286/Del/2025 are “duplicate” files only since its as many cases are already listed for hearing. 4. Both these assessee’s appeals ITA Nos.5282 & 5286/Del/2025 are dismissed in very terms subject to all just exceptions. Order pronounced in the open court on 11th May, 2026 Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 19th May, 2026. RK/- Copy forwarded to: 1. Appellant 2 | P a g e

ITA Nos.5282 & 5286/Del/2025

2.

Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

3 | P a g e

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