What did the Tribunal hold?

The ITAT found the approach of the First Appellate Authority to be narrow and pedantic regarding the short delay. The Tribunal condoned the delay and directed the First Appellate Authority to adjudicate all grounds of appeal.

The assessee's first appeal was dismissed in limine by the Addl./JCIT(Appeals) due to a delay of 30 days, which was not condoned. The assessee argued that the delay was due to the tax consultant's preoccupation and the time needed to collect documents.

What were the issues?

Whether the delay in filing the first appeal should have been condoned. Whether the First Appellate Authority should have adjudicated the jurisdictional grounds.

Clematis Tiles Private Limited vs ITO | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH “F” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI SANJAY AWASTHI

For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Hearing: 11.05.2026

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

This appeal arises from order dated 07.01.2026, passed u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”), by Ld. Addl./JCIT(Appeals)-Raipur. In this case, while the assessee participated in the proceedings before the ld. AO but it is seen that at first appellate stage he filed the appeal with a delay of 30 days, which was not condoned by the Ld. Addl./JCIT(Appeals). Thereafter, the first appeal was dismissed in limine.

ITA No.915/Del/2026 CLEMATIS TILES PRIVATE LIMITED 1.1 The aggrieved assessee has approached the ITAT with grounds which challenge the action of the authorities below.

The Ld. AR stated that a delay of 30 days was not condoned in spite of the fact that adequate reasons were supplied to the Ld. First Appellate Authority. The Ld. AR explained that the delay happened due to the fault of the tax consultant who was pre-occupied with time barring assessments. It was also explained that the documents needed to be collected before filing of the appeal also led to delay. It was a prayer that the matter may be remanded to the file of Ld. First Appellate Authority. It was also a prayer that the jurisdictional ground (GOA 1) as per Form 36 should also be adjudicated by the Ld. First Appellate Authority.

2.1 The Ld. DR relied on the orders of the authorities below.

We have carefully considered the rival submissions and have gone through the records before us. It is seen that the Ld. Addl./JCIT(Appeals) has adopted a very narrow and pedantic approach in dealing with a relatively short delay of 30 days. We cannot agree with such an approach. Accordingly, we deem it fit to set aside the impugned order by condoning the delay and direct the Ld. First Appellate Authority to adjudicate on all grounds including the grounds challenging assumption of jurisdiction. The matter is remanded with these directions to the file of Ld. Addl./JCIT(Appeals).

ITA No.915/Del/2026 CLEMATIS TILES PRIVATE LIMITED 4. In the result, appeal is partly allowed for statistical purpose.

Order pronounced in the open court on 11.05.2026

Sd/- Sd/- (CHALLA NAGENDRA PRASAD) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 20.05.2026 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

Sr. No. Particulars Date 1 Date of dictation of Tribunal Order 14.05.2026 2 Date on which typed draft Tribunal Order is placed before the Dictation 14.05.2026 Member 3 Date on which typed draft Tribunal Order is placed before the other Member 20.05.2026 (in the case of DB) 4 Date on which the approved draft Tribunal Order comes to the Sr. P.S. /P.S. 20.05.2026 5 Date on which the fair Tribunal Order is placed before the Dictating Member for sign 6 Date on which the fair Order is placed before the other Member for sign (in 20.05.2026 the case of DB) 7 Date on which the signed order comes back to the Sr. P.S. /P.S for uploading 20.05.2026 on ITAT website 8 Date of uploading, if not, reason for not uploading 20.05.2026 9 Date on which the file goes to the Bench Clerk 20.05.2026 10 Date on which order goes for xerox 11 Date on which the file goes for endorsement 12 Date on which the file goes to the Superintendent/O.S. for checking 13 Date on which the file goes to the Assistant Registrar for signature on the order 14 Date on which the file goes to dispatch section for dispatch the Tribunal Order 15 Date of dispatch of order 16 Date on which file goes to Record Room after dispatch the order

CLEMATIS TILES PRIVATE LIMITED ,. vs. ITO WARD -1(1), FARIDABAD, .

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