RP GROW VENTURE PRIVATE LIMITED ,GWALIOR vs. COMMISSIONER OF INCOME TAX APPEAL, DELHI

ITA 343/AGR/2026Status: DisposedITAT Agra25 June 2026AY 2023-20244 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the ITAT, stating that substantial justice should not be denied on technicalities. The Tribunal also condoned the delay in filing the first appeal before the CIT(A).

What were the facts?

The assessee's appeal before the ITAT was filed with a delay of 81 days. The CIT(A) had previously dismissed the assessee's first appeal due to a delay of 128 days in filing it.

What were the issues?

Whether the delay in filing the appeal before the ITAT and the first appeal before the CIT(A) should be condoned. The principle of substantial justice versus technicalities in procedural law.

Which sections of the Income-tax Act were involved?

Section 249(2),Section 249(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Vivek Jain & Shri Rakesh Agarwal
For Respondent: Dr. Sangeeta Yadav, CIT (DR)
Hearing: 24.06.2026Pronounced: 24.06.2026

PER:SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 11.11.2025 passed in appeal No NFAC/2022-23/10516329 by the ld. Commissioner of Income Tax/NFAC(Delhi) (hereinafter referred to as the “CIT(A) u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2023-24, wherein ld CIT(A) has dismissed assessee’s appeal as barred by limitation.

2.

At the very outset, we find that this appeal was filed before this tribunal on 21.04.2026 against the impugned order dated 11.11.2025 by a delay of about 81 days. Ld AR for the assessee has prayed that, the delay is due to assessee not being aware of the impugned order in time, the delay is not inten

The order continues below.

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