FILTER CONCEPT PRIVATE LIMITED,AHMEDABAD , GUJARAT vs. THE INCOME TAX OFFICER , CIRCLE 2(1)(1) AHMEDABAD, AHMEDABAD

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ITA 772/AHD/2025Status: DisposedITAT Ahmedabad17 March 2026AY 2023-24Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI TR SENTHIL KUMAR (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, acknowledging the delay, condoned it and remanded the case to the CIT(A) for de novo adjudication in the interest of justice. The assessee was directed to cooperate fully by providing all necessary details and avoiding unnecessary adjournments.

What were the facts?

The assessee challenged a CIT(A) order for AY 2023-24, which arose from an assessment under Section 143(1) involving an addition of Rs. 1,11,84,753/-. The CIT(A) had dismissed the assessee's appeal as not admitted due to a delay in filing.

What were the issues?

The key issues were the CIT(A)'s dismissal of the appeal due to delay in filing and the appropriateness of remanding the case for fresh consideration on merits.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

For Appellant: Shri Virang Mehta, AR
For Respondent: Shri Amit Pratap Singh, Sr. D R
Hearing: 10.03.2026Pronounced: 17.03.2026

(Assessment Year: 2023-24) Filter Concept Private Limited, Income Tax Officer, Vs. 302, Aalin, Circle 2(1)(1), Opp. Gujarat Vidhyapith, Ahmedabad. Ashram Road, Ahmedabad-380014. [PAN: AABCF5606 M] (Appellant) .. (Respondent) Appellant by : Shri Virang Mehta, AR Respondent by: Shri Amit Pratap Singh, Sr. D R. Date of Hearing 10.03.2026 Date of Pronouncement 17.03.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-

Delay Condoned

This appeal is filed by the Assessee against the appellate order dated 03.09.2024 passed by the Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2023-24.

2.

The assessee has raised the following grounds of appeal:

1. The assessment order passed u/s.143(1) of Income Tax Act by the Assessing officer and confirmed by the first appellate authority u/s.250 is bad in law and deserved to be uncalled for.

2. The assessing officer as well as first appellate authority has erred in law and on facts in making and confirming respectively the addition of Rs.1,11,84,753/-. The same deserves to be deleted.

3.

The appellant craves to reserve his right to add, alter, amend or delete any ground of appeal during the course of hearing.

3. On perusal of the record, we find that there was also a delay in filing the appeal before the Ld. CIT(A). Since the assessee did not furnish sufficient cause for condonation of the delay, the Ld. CIT(A) dismissed the appeal as not admitted. Before us, the Ld. Counsel for the assessee prayed that, given an opportunity, all necessary details, clarifications, and explanations would be furnished to the Revenue authorities. . Hence, in the interest of justice, the matter is remanded to the Ld. CIT(A) for de novo adjudication. The assessee shall submit all relevant statements and documents before the Ld. CIT(A) and shall comply with the notices issued by the Revenue authorities without seeking any unnecessary adjournments.

4.

In the result, the appeal of the assessee is allowed for statistical purposes.

The order is pronounced in the open Court on 17.03.2026.

Sd/- Sd/- (TR SENTHIL KUMAR) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 17.03.2026 MV Asst. Year : 2023-24 - 3– आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy

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