MAHESH TRIVEDI,BHILWARA, RAJASTHAN vs. DCIT, CENTRAL CIRCLE-18, DELHI, DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and MS. MADHUMITA ROY, JUDICIAL MEMBER ITA No.395/DEL/2026 (Assessment Year: 2020-21) Mahesh Trivedi, vs. DCIT, Central Circle 18, 203, Near Sessions Court, Delhi. Gurjar Mohalla, Bhilwara – 311 001 (Rajasthan). (PAN : AFQPT5406E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ayush Gupta, AR REVENUE BY : Shri Om Prakash, Sr. DR Date of Hearing : 07.05.2026 Date of Pronouncement : 07.05.2026 ORDER PER S.RIFAUR RAHMAN,AM:

2 ITA No.395/DEL/2026 had not adjudicated the issues on its merits. He submitted that ld. CIT (A) ought to have dealt with the grounds of appeal substantively even if the delay was not condoned or at least provided a detailed finding on the sufficiency of the cause of delay. He submitted that there are reasons for assessee for not appearing before the first appellate authority. Accordingly, he prayed that this issue may be remitted back to ld. CIT(A, after condoning the delay before the ld. CIT (A), with the prayer to give an opportunity of being heard to the assessee. 3. On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and relied on the orders of the authorities below. 4. Considered the rival submissions and material placed on record. We observed that there is a delay of 87 days in filing the appeal before the ld. CIT (A). We observed that ld. CIT (A) did not condone the delay in filing the appeal and dismissed the appeal on this account alone and not decided the issues on merits. In the interest of justice, we condone the delay in filing the appeal before the ld. CIT (A) and restore the issues to the file of ld. CIT (A). We further direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issues on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with

3 ITA No.395/DEL/2026 the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 7thday of May, 2026 after the conclusion of the hearing.

SD/- SD/- (MADHUMITA ROY) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 24.06.2026 TS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI