FARIDABAD INDUSTRIAL TRAINING SOCIETY,FARIDABAD INDUSTRIAL TRAINING INST ITI FARIDABAD vs. INCOME TAX OFFICER WARD 1(3) RANGE 51, FARIDABAD INCOME TAX OFFICE

ITA 2251/DEL/2026Status: DisposedITAT Delhi29 September 2026AY 2019-203 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal considered the findings of the lower authorities and the reasons provided by the assessee for the belated filing of the appeal before the Ld. CIT(A). The Tribunal found sufficient reasons for the delay in filing the appeal before the Ld. CIT(A). Consequently, the Tribunal condoned the delay and remanded the matter back to the file of the Ld. CIT(A) for adjudication. The Ld. CIT(A) was directed to provide an adequate opportunity to the assessee to present its case. The assessee was also directed to file all required details and documents in a timely manner. The Tribunal allowed the appeal filed by the assessee for statistical purposes.

What were the facts?

The assessee, Faridabad Industrial Training Society, filed an appeal against the order dated 04.12.2025 passed by the Ld. CIT(A)/NFAC Delhi for Assessment Year 2019-20. The appeal challenged the treatment of FDR auto sweep account transfer to FD account and auto withdrawal as income, amounting to Rs. 46,010,041/-. The Assessing Officer (AO) had passed an assessment order under Section 147/144 of the Income Tax Act, making an addition of Rs. 39,075,000/-. The Ld. CIT(A) dismissed the assessee's appeal in limine due to a delay of 545 days, without adjudicating the case on merits. The assessee cited reasons for the delay, including frequent changes in Principals/Member Secretaries, chairperson, and lack of technical tax expertise.

What were the issues?

1. Whether the Ld. CIT(A) was justified in dismissing the appeal in limine solely on the ground of delay, without adjudicating the case on merits, turning on the provisions related to condonation of delay and the principles of natural justice. Assessee's contention: The assessee argued that there were sufficient reasons for the belated filing of the appeal before the Ld. CIT(A), attributing the delay to repeated changes in leadership, frequent changes in chairperson, and absence of technical tax expertise. The assessee prayed for condonation of the delay and restoration of the matter to the Ld. CIT(A) for fresh adjudication. Revenue's contention: The Ld. DR relied on the orders of the lower authorities.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

Before: SH. SATBEER SINGH GODARA & SH. KRINWANT SAHAY

Hearing: 24/09/2026Pronounced: 29/09/2026

PER KRINWANT SAHAY AM Appeal in this case has been filed by the assessee against the order dated 04.12.2025 passed by the Ld. CIT(A)/NFAC Delhi for the 2019-20. Grounds of appeal are as under :-

“1. FDR Auto Sweep Account Transfer to FD Account and Auto withdrawal treated as income. Rs.46010041/-”

2.

During proceedings before us the Ld. DR submitted before the Bench that the AO has passed the assessment order u/s.147/144 of the Act and made the addition of Rs.39075000/-. He also submitted that the Ld. CIT(A) has dismissed the appeal in limine solely on the ground of delay of 545 days without adjudicating the case on merits.

3.

It was brought on record that there was sufficient reason for filing the appeal belatedly as there w

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →