COLOURS MULTIMEDIA PRIVATE LIMITED,DELHI vs. ITO, WARD 6(1), DELHI, DELHI

ITA 6670/DEL/2025Status: DisposedITAT Delhi05 June 2026AY 2009-106 pages
AI SummaryRemanded

What were the facts?

The assessee company failed to comply with TDS provisions and did not file its Income Tax Return for AY 2009-10. The Assessing Officer (AO) estimated tax liabilities and created a demand for TDS and interest.

What did the Tribunal hold?

The Tribunal found that the CIT(A) dismissed the appeal in limine due to delay without properly considering the assessee's claim of non-service of notices and closure of operations. The Tribunal restored the issue to the AO for a fresh opportunity.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal due to delay without considering the assessee's explanation of non-service of notices and closure of operations.

Which sections of the Income-tax Act were involved?

Section 201(1),Section 201(1A),Section 271C,Section 272A(2)(k),Section 194C,Section 194I,Section 192B,Section 194H,Section 194A,Section 200(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

Hearing: 21.05.2026Pronounced: 05.06.2026

PER ANUBHAV SHARMA, JM:

This appeal is preferred by the Assessee against the order dated 15.09.2025 of the Ld. Commissioner of Income Tax, Appeals Addl/JCIT(A)-2, Pune(hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in DIN & Order No :

P a g e | 2 Colours Multimedia Pvt. Ltd. (AY; 2009-20) ITBA/APL/S/250/2025-26/1080765465(1)arising out of the order dated 15.03.2011 u/s 201(1A) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by ITO, Ward-6(2), for AY: 2009-10. 2. Heard and perused the records. Based on information that the Assesseec company

The order continues below.

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