SH. SURESH CHAND,UTTAR PRADESH vs. ITO WARD-2(2)(3), UTTAR PRADESH

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “A” NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.628/DEL/2026 ( A.Y 2017-18) ITANo. 629/DEL/2026 ( A.Y 2017-18) Sh. Suresh Chand Vs ITO 274, Village Makanpur, Ward-2(2)(3), Indrapuram, Ghaziabad (U.P) CGO Complex-1, HapurChungi 201014 Ghaziabad, Uttar Pradessh PAN: BBYPC9661F (RESPONDENT) (APPLICANT) Appellant by Sh. Deepanshu Agarwal, CA Respondent by Sh. Ajay KumarArora, Sr. DR Date of Hearing 20.04.2026 Date of Pronouncement 27.04.2026

ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of

Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal

Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 17/11/2025 for

the Assessment Year 2017-18.

ITA No.628/DEL/2026 ( A.Y 2017-18) (Quantum)

passed on 30/03/2022 u/s147 r.w. Section 144 of the Income Tax

Act, 1961 ('Act' for short) by making certain addition. Aggrieved by the

assessment orders, Assessee preferred an Appeal before the Ld. CIT(A)

with a delay of 288 days in filing the First Appeal. The Ld. CIT(A) vide

order impugned dated 30/03/2022, dismissed the First Appeal

without condoning the above delays in filing the Appeal as there was

no application for condonation of delay filed by the Assessee. The

Assessee aggrieved by the order of the Ld. CIT(A), preferred the

captioned Appeal.

was a reasonable cause to condone the delay in filing the Appeal, the

Ld. CIT(A) dismissed the Appeal on delay in latches, thus sought for

condoning the delay and allowing the present Appeal.

the Assessee has not filed any application to condone the inordinate

delay of 288 days in filing the appeal before the Ld. CIT(A), since there

is no sufficient cause explained to condone the delay in filing the

Appeal, the Ld. CIT(A) has rightly dismissed the first appeal filed by

the Assessee on delay in laches, thus, sought for dismissal of the

present Appeal.

available on record. The Ld. CIT(A) has not condoned the delay as the

Assessee has not field the application for condonation of delay,

accordingly dismissed the quantum Appeal. It is the case of the

Assessee that the Ld. CIT(A) has not given opportunity of being heard

to the Assessee to explain the delay. Considering the above facts and

circumstances, we set aside the impugned order of the CIT(A) and

remand the matter to the file of the CIT(A) with a liberty to the

Assessee to explain the delay in filing the Appeal before the CIT(A) by

way of application for condonation of delay and if such application is

filed the CIT(A) is directed to decide the same in accordance with law.

All the contention of the Assessee are kept open.

partly allowed for statistical purpose.

ITANo. 629/DEL/2026 ( A.Y 2017-18) 7. The present appeal is filed by the Assessee against the order of

Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal

Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 18/11/2025 for

the Assessment Year 2017-18.

and the result of the quantum appeal will be havingthebearing on the

penalty, the issue involved in the present penalty Appeal is also restored to

the file of the Ld. CIT(A) to decide the same afresh with liberty to the

Assessee to raise all the contentions before the Ld. CIT(A).

In the result appeal of the Assessee in ITA No.629/DEL/2026 is 9.

allowed.

Order pronounced in the Open Court on this 27th Day of April, 2026

Sd/- Sd/-

(SANJAY AWASTHI) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 27/04/2026 R. Naheed *