ANIL KUMAR PRASAD ,WEST SAGARPUR vs. COMMISSIONER, DELHI

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ITA 329/DEL/2026Status: DisposedITAT Delhi26 May 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found sufficient cause for the delay in filing the appeal before the CIT(A). Consequently, the delay was condoned, and the CIT(A)'s order was set aside.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine due to a delay of 168 days. The assessee claimed they had no knowledge of the assessment order, leading to the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and should be condoned.

Which sections of the Income-tax Act were involved?

Section 153C,Section 153A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, C: NEW DELHI

Before: SHRI RAJ KUMAR CHAUHAN & SHRI BRAJESH KUMAR SINGH

For Respondent: Ms. Sunita
Hearing: 30.04.2026Pronounced: 26.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.- 329/Del/2026 [Assessment Year: 2020-21] Anil Kumar Prasad, Commissioner of Income Tax, RZ-94/25, Madan Puri, Street No.- Pratyaksh Kar Bhawan, E-2, Block, 7, West Sagarpur, Nangal Raya Vs 26th Floor, Civic Centre, J.L.N. S.O., Sagarpur, West Delhi-110046. Marg, Minto Road, New Delhi- 110002. PAN- AQOPP4580E Assessee Revenue Assessee by None Revenue by Adjournment application by Ms. Sunita Yonzone, ITO on behalf of CIT(DR) is rejected Date of Hearing 30.04.2026 Date of Pronouncement 26.05.2026 ORDER PER BRAJESH KUMAR SINGH, AM,

This appeal by the assessee is directed against the order dated 17.11.2025 of the Commissioner of Income Tax, (Appeal), Delhi-26, [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the Assessment Order dated 29.02.2024 passed under section 153C r.w.s. 153A of the Income Tax Act, 1961 (hereinafter referred to as the

ITA No.- 329/Del/2026 Anil Kumar Prasad ‘the Act’) by the DCIT, Central Circle-13, New Delhi, (hereinafter referred to as the ‘AO’) pertaining to Assessment Years (A.Y.) 2020-21. 2. During the course of hearing, none appeared on behalf of the assessee.

3.

On perusal of the impugned order of the Ld. CIT(A), it is seen that the Ld. CIT(A) dismissed the appeal of the assessee in limine by not condoning the delay of 168 days in filing the appeal before him. The assessee in the Revised ground no. 2 of the appeal filed on 15.04.2026 submits that the assessee had no knowledge of the assessment order u/s 153C of the Act dated 29.02.2024 and, therefore, there was a delay in filing the appeal before the Ld. CIT(A).

4.

On a careful consideration of the above fact, we are of the considered view that there was a sufficient cause for the delay in filing the appeal before the ld. CIT(A). Hence, the delay in filing the appeal before the Ld. CIT(A) is condoned. Accordingly, we set aside the order of the Ld. CIT(A) and restore the matter back to the file of the ld. CIT(A) to decide the appeal on merits after giving reasonable opportunity of being heard to the assessee and in accordance with law. In the result, grounds of appeal filed by the assessee are allowed for statistical purposes.

5.

In the result, appeal of the assessee is allowed for statistical purposed.

Order pronounced in the open court on 26.05.2026.

ITA No.- 329/Del/2026 Anil Kumar Prasad

Sd/- Sd/- [RAJ KUMAR CHAUHAN] [BRAJESH KUMAR SINGH] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated- 26.05.2026. Pooja. Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR

Asst. Registrar, ITAT, New Delhi,

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