PLEASANT IMPEX PRIVATE LIMITED,MAURYA ENCLAVE vs. INCOME TAX OFFICER, ITO WARD DELHI

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ITA 3226/DEL/2026Status: DisposedITAT Delhi23 June 2026AY 2019-202 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The tribunal condoned the delay in filing the appeal and restored the matter to the CIT(A) for de-novo adjudication. The assessee was directed to cooperate with the CIT(A) proceedings.

What were the facts?

The assessee filed an appeal against an ex-parte order of the CIT(A) which was time-barred by 290 days. The assessee cited bonafide reasons for the delay, which were accepted by the tribunal.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the ex-parte order of CIT(A) should be set aside for de-novo adjudication.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI VIKAS AWASTHY

Pronounced: 23.06.2026

PER VIKAS AWASTHY, JUDICIAL MEMBER: This appeal is filed by the Assessee against the ex-parte order of CIT(A)/Addl./JCIT(A), Panaji dated 10.03.2025 for the Assessment Year 2019-20.

2.

The appeal is time barred by 290 days. The assessee has filed an application supported by an affidavit citing reasons causing delay in filing of appeal. After perusal of the same, I am satisfied that delay in filing of appeal is not intentional, the delay has been caused for the reasons stated in petition

ITA No. 3226/DEL/2026 Pleasant Impex Private Limited

which appears to be bonafide. Thus, delay of 290 days in filing of appeal is condoned and appeal is admitted for decision on merits.

3.

A perusal of the impugned order reveals that the assessee was afforded three opportunities by the CIT(A) for making submissions. However, despite the opportunities so afforded, the assessee failed to avail the same. The appeal was dismissed in limine for non-furnishing of complete set of order passed u/s 143(1) of the Act. Considering entire facts of the case, I deem it appropriate to restore this appeal back to the CIT(A) for de-novo adjudication on merits after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

4.

The assessee is directed to respond to notice(s) issued by the CIT(A), without fail.

5.

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 23.06.2026 after conclusion of hearing.

Sd/- VIKAS AWASTHY JUDICIAL MEMBER Delhi Dated: 18.09.2026

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