KAMDHENU ENTERPRISES,DELHI vs. ITO WARD 47(1), DELHI, DELHI

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ITA 2844/DEL/2026Status: DisposedITAT Delhi26 May 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A), set aside the CIT(A)'s order, and remanded the matter back to the AO for a fresh decision.

What were the facts?

The assessee filed an appeal before the CIT(A) which was dismissed as barred by limitation. The assessee sought condonation of a 38-day delay, providing an explanation.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and the matter remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144

AI-generated summary — verify with the full judgment below

Before: MS MADHUMITA ROY

आदेश / ORDER

PER MADHUMITA ROY, JUDICIAL MEMBER: The instant appeal filed by the assessee is directed against the order dated 16.02.2026 passed by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi [hereinafter referred to as the Ld. CIT(A)] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated 22.03.2024 passed by the NFeAC (hereinafter referred to as ‘the ld. AO’) under Section 147(3) r.w.s. 144 of the Act for Assessment Year 2018-19.

ITA 2844/DEL/2026 KAMDHENU ENTERPRISES

2.

None appeared for the assessee at the time of hearing.

3.

The appeal filed by the assessee before the Ld.CIT(A) was dismissed at the threshold being barred by limitation. The Ld.CIT(A) has not decided the appeal on merits also.

4.

Considering the explanation rendered by the assessee in support of delay of 38 days in preferring the appeal before the Ld. CIT(A) which appears to be genuine, the delay in filing the appeal before the CIT(A) is condoned and I set aside the order of the First Appellate Authority and remand the matter back to the file of the Ld. AO for deciding the issue afresh after giving the assessee due opportunity of hearing and after considering the evidence on record and any other evidence which the assessee may choose to file at the time of hearing.

In the result, appeal filed by the Assessee is allowed for statistical purposes. 5.

Order pronounced in the open court on 26.05.2026.

Sd/- (MADHUMITA ROY) JUDICIAL MEMBER Dated: 26th May, 2026.

ITA 2844/DEL/2026 KAMDHENU ENTERPRISES

Copy to:

KAMDHENU ENTERPRISES, FLAT NO. 4, NAI BASTI, NAYA BAZAR, 1 DELHI-110006, DELHI

ITO WARD 47(1), DELHI, 2 DRUM SHAPE BUILDING, I. P. ESTATE BUILDING, NEW DELHI-110002, DELHI 3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE

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