VEER PROJECTS INDIA PRIVATE LIMITED,GHAZIABAD vs. DCIT, CIRCLE - 2(1)(1), GHAZIABAD

The assessee has challenged the order passed by the Ld. CIT(A) in passing orders without condoning the delay of 129 days in filing the appeal before him by the appellant and further confirmed the order of addition passed by the Assessing Officer.

Heard the parties and perused the records.

The serious medical health issues of the director of the assessee company who was solely responsible for handling the company’s tax and legal matters which was the main ground of delay in preferring the appeal before the first appellate authority was not accepted. Considering the submissions and material available on record this reason seems to be genuine and, therefore, in our considered opinion, the appeal ought to have been admitted by condoning the delay by the CIT(A). Even before us, the appeal is found to be barred by limitation by 120 days in support of which an affidavit has been filed by the Director Mr. Upendra Kumar contents whereof seems to be acceptable and, hence, the appeal is admitted.

However, since the order passed by the CIT(A) is admittedly found to have been made not in its perspective in the absence of opportunity not being availed of by the assessee, we, in order to prevent the miscarriage of justice, remit the issue to the file of the Ld.CIT(A) for further consideration of the same afresh upon granting an opportunity of being heard to the assessee and also upon 2

We also make it clear in the event the assessee is not cooperating with the Ld. CIT(A) the said authority would be at liberty to decide the appeal strictly in accordance with the law.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 24.04.2026. Sd/- Sd/- (AMITABH SHUKLA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 24.04.2026. dk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi