ANUBHAV AGGARWAL,DELHI vs. INCOME TAX OFFICER, WARD-43(6), CIVIC CENTRE

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ITA 2852/DEL/2026Status: DisposedITAT Delhi26 May 2026AY 2023-243 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found the assessee's explanation for the delay to be genuine. It held that rejecting the appeal solely on the ground of delay was not just and proper and that the CIT(A) should have condoned the delay.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine due to a delay in filing. The assessee's explanation for the 131-day delay was not found sufficient by the CIT(A). The Revenue has filed the present appeal against this order.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on the ground of delay without considering the merits of the explanation provided by the assessee.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : SMC : NEW DELHI

Before: Ms. MADHUMITA ROY

For Appellant: Shri Sumaksh Mahajan, CA
For Respondent: Shri Manoj Kumar, Sr.DR
Hearing: 13.05.2026Pronounced: 26.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER ITA No.2852/Del/2026 Assessment Year: 2023-24 Anubhav Aggarwal, Vs Income Tax Officer, 209, Kohat Enclave, Ward 43(6), Srinagar Colony, New Delhi. Anandvas Shakurpur, Northwest Delhi, New Delhi – 110 034. PAN: AKKPA1910H

(Appellant) (Respondent) Assessee by : Shri Sumaksh Mahajan, CA Revenue by : Shri Manoj Kumar, Sr.DR Date of Hearing : 13.05.2026 Date of Pronouncement : 26.05.2026 ORDER

The instant appeal filed by the Revenue is directed against the order dated 27.01.2026 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 17.03.2025 passed by the Assessment Unit, Income Tax Department (hereinafter referred to as ‘the ld. AO’) under Section 143(3) r.w.s. 144B of the Act for Assessment Year 2023-24.

ITA No.2852/Del/2026

2.

Before the Ld. AO the assessee could not furnish the documents in support of the case. Before the Ld. CIT(A), since the appeal was filed by the assesse late and the explanation thereof since not found sufficient, the Ld.CIT(A) has dismissed the appeal in limine, hence the instant appeal before us.

3.

Having heard the parties and having regard to the facts and circumstances of the case, particularly, the explanation rendered by the assesse in regard to delay of 131 days in filing the appeal, according to the Bench, appears to be genuine, the rejection of appeal merely on the ground of delay is not found to be just and proper, rather, the Ld. CIT(A) ought to have condoned the delay and decided the matter in terms of Section 250(6) of the Act. This Bench finds it fit and proper to dispose of the appeal by remitting the matter to the file of the Ld. AO for deciding afresh after giving due opportunity of hearing to the assesse and considering the evidence on record and any other evidence which the assesse may choose to file at the time of hearing.

4.

In the result, the appeal filed by the assesse is allowed for statistical purpose. Order pronounced in the open court on 26.05.2026. Sd/- (MADHUMITA ROY) JUDICIAL MEMBER Dated: 26.05.2026. dk

ITA No.2852/Del/2026

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