HRM INTERIORS,HYDERABAD vs. ITO., WARD-14(1), HYDERABAD

ITA 295/HYD/2025Status: DisposedITAT Hyderabad20 August 2025AY 2018-19Bench: SHRI VIJAY PAL RAO (Vice President), SHRI MADHUSUDAN SAWDIA (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay of 174 days, finding the assessee's explanation plausible and supported by affidavit. The Tribunal noted that procedural delays should not defeat substantive justice, especially when there's no malafide intent or negligence. The CIT(A) had dismissed the appeal without adjudicating on merits, which was against the statutory mandate.

What were the facts?

The assessee filed an appeal before the Tribunal with a delay of 174 days. The assessee claimed to have not received the order from the Ld. CIT(A) and only came to know about it when their bank account was attached. The Revenue opposed the condonation of delay, citing the assessee's admission of "oversight and lack of communication".

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the CIT(A) order dismissing the appeal without adjudication on merits is valid.

Which sections of the Income-tax Act were involved?

Section 226(3),Section 143(2),Section 143(3),Section 143(3A),Section 143(3B),Section 44AD,Section 250,Section 250(6),Section 56(2)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘B’ Bench, Hyderabad

Before: SHRI VIJAY PAL RAO & SHRI MADHUSUDAN SAWDIA

Hearing: 12/08/2025

PER MADHUSUDAN SAWDIA, A.M. : This appeal is filed by M/s. HRM Interiors (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), dated 05.06.2024 for the A.Y. 2018-19. 2. At the outset, it is seen that there is a delay of 174 days in filing the appeal before the Tribunal. The assessee has filed a ITA No.295/Hyd/2025 2

petition for condonation of delay along with an affidavit explaining the reasons for such delay. I

The order continues below.

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