SHARDA EXPORTS,NEW DELHI vs. DCIT, CIRCLE-2, MEERUT

It is observed that the appeal was filed delayed by 26 days. Before us, an application for condonation of delay as filed alongwith an affidavit of one Shri Juzar Singh, Senior office Admin and Audit Manager of M/s Raj Kumar & Associates, Chartered Accountants. In

Per contra, Ld. CIT DR opposed the request of the assessee for condonation of delay in filing the appeal by the assessee.

Having considered the arguments of both the parties. We find that there is a reasonable and sufficient cause with the assessee in filing the appeal delayed by 26 days. It must be remembered that in every case of delay, there can be some lapses on the part of the litigant concerned however, that alone is not enough to turn down the plea of assessee and to shut the doors against it. When the explanation does not smack of mala fide or it is not put-forth as a part of dilatory strategy, the Courts must give utmost consideration to such litigant and its right of hearing of appeal on merit ought not to be rejected. Considering the overall facts and circumstances of the case and in the larger interest of justice, delay in filling the appeal is

Brief facts of the case are the assessment in the case was passed u/s 143(3) of the Act vide order dt. 31.12.2016 at a total income at Rs. 33,94,47,690/-. Thereafter, the ld. PCIT has passed the order u/s 263 of the Act dt. 24.10.2017 holding the assessment order as erroneous and prejudicial to the interest of revenue and directed the AO examine the issue of eligibility of deduction u/s 80IC on the Duty Draw back claimed by the assessee. Thereafter in compliance to the directions given by the ld. PCIT, the AO passed the impugned order wherein the 25% of the duty draw back on which deduction u/s 80IC of the Act was claimed by the assessee was disallowed and the income of the assessee was assessed at Rs. 35,02,41,426/-. Against the said order, the assessee has filed an appeal before the ld. CIT(A) who vide order dated 28.08.2025 has dismissed the appeal of the assessee.

Aggrieved by the said, the assessee filed the present appeal before the Tribunal by taking various grounds of appeal as per the appeal Memo.

Heard both the parties and perused the material available on record. At the outset, it is observed that the coordinate bench of ITAT in ITA No. 7618/Del/2017 vide order dated 27.02.2025 has quashed the order passed u/s 263 of the Act dt. 24.10.2017. Therefore, the consequent order passed in compliance to the directions given in the order passed u/s 263 become infructuous and accordingly the same

In the result, the appeal of the assessee is allowed. Order pronounced in the open Court on 16.04.2026.