CHURIWAL FINVEST PVT. LTD.,KOLKATA vs. I.T.O., WARD - 6(1), KOLKATA

ITA 922/KOL/2026Status: DisposedITAT Kolkata09 October 2026AY 2013-20143 pages
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What did the Tribunal hold?

The ITAT noted that the assessee's appeal before the Ld. CIT(A) was filed with a delay of 33 days, and no petition for condonation of delay was filed. Consequently, the Ld. CIT(A) dismissed the appeal on delay and laches, and also proceeded to decide the appeal on merits. The Tribunal held that it is a well-settled legal principle that once an appeal is dismissed on delay and laches, the appellate authority cannot adjudicate the appeal on merits. However, considering the meagre delay of 33 days and the absence of a condonation petition, the ITAT restored the appeal to the file of the Ld. CIT(A). The assessee was granted liberty to file an application for condonation of delay, explaining the sufficient cause. The Ld. CIT(A) was directed to consider this application liberally and then decide the appeal on merits, providing the assessee an opportunity of being heard. The issue of merits was not decided by the ITAT.

What were the facts?

The assessee, Churiwal Finvest Pvt. Ltd., filed an appeal before the Income Tax Appellate Tribunal (ITAT) challenging the order of the National Faceless Appeal Centre (NFAC), Delhi (Ld. CIT(A)) dated January 13, 2026. This order was passed under Section 250 of the Income Tax Act, 1961, for the Assessment Year 2013-14. The original assessment order was passed under Section 143(3) on March 19, 2016, with certain additions. The assessee appealed this assessment order to the Ld. CIT(A), but the appeal was dismissed by the Ld. CIT(A) on January 13, 2026, on grounds of delay and laches, as well as on merits. The assessee's appeal to the ITAT is against this dismissal.

What were the issues?

1. Whether the Ld. CIT(A) erred in not condoning the delay in filing the first appeal, despite sufficient cause, and consequently dismissing the appeal on merits? (Question of law and fact, concerning the interpretation and application of provisions related to condonation of delay). Assessee's Contention: The assessee argued that there was sufficient cause to condone the delay in filing the first appeal before the Ld. CIT(A). The Ld. CIT(A) erred by not condoning the delay and also by dismissing the appeal on merits. The assessee sought the allowance of its appeal before the ITAT. Revenue's Contention: The Revenue's Senior Departmental Representative vehemently submitted that there was no sufficient cause to condone the inordinate delay of 33 days in filing the appeal before the Ld. CIT(A). Therefore, the Ld. CIT(A) was justified in dismissing the assessee's first appeal on the grounds of delay and laches.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Appellant: Shri Anil Kumar Duggar & Shri Vikram
For Respondent: Shri Kalyan Kumar Das, Sr. DR
Hearing: 05.10.2026Pronounced: 09.10.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

The present Appeal is filed by the Assessee against the order of the NFAC, Delhi ‘Ld. CIT(A)’ for short) dated 13.01.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2013-14. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 143(3) of the Act on 19.03.2016 by making certain additions. Aggrieved by the Assessment Order dated 19.03.2016, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 13.01.2026, dismissed the Appeal of the Assessee on Churiwal Finvest Private Limited; A.Y: 2013-14 delay in latches as well as on merits. As against the order of the

The order continues below.

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