NCR WAREHOUSING PRIVATE LIMITED,GURGAON vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

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ITA 7345/DEL/2025Status: DisposedITAT Delhi20 April 2026AY 2022-20232 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 appeal was defective and filed with a delay. Since the assessee did not rectify the defects or seek condonation, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against the assessment order. However, the appeal was defective, and there was a delay in its filing. The assessee did not appear before the tribunal and failed to remove the defects or file a condonation application.

What were the issues?

Whether the appeal filed by the assessee is maintainable given the defects and delay in filing. The tribunal's decision on the procedural validity of the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

For Respondent: Shri Om Prakash, Sr. D.R
Hearing: 20.04.2026Pronounced: 20.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. SATBEER SINGH GODARA, JUDICIAL MEMBER AND SH. NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 7345/Del/2025 (Assessment Year : 2022-23) NCR Warehousing Pvt. Ltd. Vs. CIT(Appeals) Shop No.303, 2nd Floor, NFAC Deep Plaza Complex, Delhi Opp. Distt. Court, Gurgaon – 122 001 Haryana PAN No. AACGN 1152 R (APPELLANT) (RESPONDENT) Assessee by -None- Revenue by Shri Om Prakash, Sr. D.R. Date of hearing: 20.04.2026 Date of Pronouncement: 20.04.2026

ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER : This captioned appeal has been filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals)-NFAC, Delhi [‘CIT(A)’ in short] dated 29.07.2025 arising from the assessment order dated 21.03.2024 passed by the NFAC, New Delhi under Section 143(3) r.w.s 144B of the Income-tax Act, 1961 (Hereinafter referred to as “Act”) concerning Assessment Year (A.Y.) 2022-23.

ITA No. 7345/DEL/2025 [A.Y 2022-23] NCR Warehousing Pvt. Ltd. vs. CIT(A) 2. None appeared on behalf of the assessee, hence we decided to hear the case to ex parte with the assistance of the learned DR. 3. At the outset, learned DR pointed out that the appeal is defective and the defects have not been removed by the assessee. Further, there is delay in filing of the appeal and no condonation application on behalf of the assessee has been filed. 4. We have heard the submissions of the learned DR. We find that there is a delay in filing of appeal and the defects in the appeal had not been removed. We therefore, dismiss the appeal with the liberty to the assessee to file a fresh appeal after correcting all the defects in the appeal and enclosing an application for condonation of delay. 5. In the result, appeal of the assessee is dismissed. Order pronounced in the open court on 20.04.2026

Sd/- Sd/- (SATBEER SINGH GODARA) (NAVEEN CHANDRA) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 22.04.2026 Priti Yadav, Sr. Ps* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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