GSAS ENTERPRISES PRIVATE LIMITED,VASANT KUNJ, NEW DELHI vs. INCOME TAX OFFICER (ITO), WARD-10(1), DELHI, C.R. BUILDING, NEW DELHI

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ITA 4697/DEL/2025Status: DisposedITAT Delhi22 December 2025AY 2014-15Bench: YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)4 pages

AI SummaryPartly Allowed

Facts

The assessee's assessment order for A.Y. 2014-15 was passed on 04/05/2023 under Section 147 read with Section 144. The assessee filed an appeal before the CIT(A) with a delay of 326 days, which was dismissed by the CIT(A) on grounds of delay in laches. The assessee attributed the delay to the negligence of its professional chartered accountant.

Held

The ITAT acknowledged that the assessee's reason for delay (blaming the CA without material support) was unsubstantiated. However, considering the delay, the ITAT condoned the 326-day delay subject to the assessee depositing Rs. 2,000/- to the Prime Minister's National Relief Fund. The matter was remanded to the CIT(A) for a fresh decision on merits after providing the assessee an opportunity of being heard.

Key Issues

Whether the delay of 326 days in filing the appeal before the CIT(A) should be condoned, given the assessee's reason of professional negligence by a Chartered Accountant, and whether such reason constitutes sufficient cause for condonation.

Sections Cited

147, 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Hearing: 22/12/2025Pronounced: 22/12/2025

(A.Y. 2014-15) Gsas Enterprises Private Vs Income Tax Officer, (ITO) Limited, 9896, Sector-C, Ward-10(1), Delhi Pocket-9, Vasant Kunj, south West Delhi, Delhi- 110070, PAN: AAMCS0427L Appellant Respondent Assessee by Sh. Sanju Kumari, Adv Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 22/12/2025 Date of Pronouncement 22/12/2025 ORDER

PER YOGESH KUMAR, U.S. JM:

The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, (‘Ld. CIT(A)/NFAC’ for short), dated 22/11/2024 pertaining to Assessment Year 2016-17.

Brief facts of the case are that, an assessment order came to be passed on 04/05/2023 u/s 147 r.w. Section 144 of Income Tax Act, 1961 ('Act' for short) pertaining to Assessment Year 2014-15.

Aggrieved by the assessment order dated 04/05/2023, the Assessee preferred the Appeal before the Ld. CIT(A) with a delay of 326 days in filing the Appeal. The Ld. CIT(A) vide order dated 22/11/2024, dismissed the Appeal filed by the Assessee on delay in latches.

Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal.

The Ld. Departmental Representative vehemently submitted that there was no sufficient cause to condone the inordinate delay of 326 days in filing the Appeal before the Ld. CIT(A), therefore, the Ld. CIT(A) has rightly dismissed the first appeal of the Assessee in delay in latches, thus, sought for dismissal of the present Appeal.

We have heard both the parties and perused the material available on record. Aggrieved by the assessment order dated 04/05/2023, Assessee preferred Appeal before the Ld. CIT(A) with a delay of 326 days. As per the Assessee, the cause of the delay was that ‘the Appellant has assigned the professional work to its chartered accountant and requested to look into the proceedings and take appropriate actions including making submissions and filing necessary details and file the appeal before Ld. CIT(A) if so required. The Assessee was under the impression that the counsel is taking care of the matter but later on the Assessee came to know that the counsel has neither filed the appeal nor informed the appellant regarding the same.