VALLEY ROAD CONSTRUCTION COMPANY,SRINAGAR vs. INCOME TAX OFFICE, SRINAGAR
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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA
Per Udayan Dasgupta, J.M.:
Both the appeals are filed by the assessee against the orders of the ld. CIT (A)
NFAC, Delhi even dated 17.12.2024, passed u/s 250 of the Income Tax Act, 1961, which has emanated from the orders of the DCIT/ACIT, Circle, Srinagar, dated 19.12.2019 passed u/s 143(3) and dated 31.05.2021 passed u/s 144 r.w.s. 144B of the
Act, 1961 respectively.
2 I.T.A. Nos. 93 & 94/Asr/2025 Assessment Years: 2017-18 & 2018-19 ITA No. 93/Asr/2025 for A.Y. 2017-18:
The asseseee has taken five grounds in Form No. 36 but the main grievance of
the assessee relates to the fact that the ld. first appellate authority has dismissed the
appeal on a very technical issue for non-submission of the assessment order along with
the appeal memorandum in Form No. 35 and there has been no compliance to
subsequent notices issued on various occasions from the office of the ld. first appellate
authority requesting for rectification of the defect.
It is further observed by the ld. first appellate authority that the appeal has been
filed belatedly by almost one month in as much the assessment order dated 19.12.2019
should have been appealed against within 30 days, but in the instant case, the appeal
has been filed on 14.02.2020 which is belated by nearly one month and in the serial
no. 14 in Form 35 incorrect entry has been made by stating that there is no delay in
filing the appeal, which is factually incorrect reporting in the appeal memorandum.
In course of hearing before the Tribunal, the ld. AR of the assessee submitted
that the appeal has not been decided on merits of the case because the same has not
been admitted on account of technical defects existing in the memorandum of appeal
which the assessee undertakes to remove and regarding the delay in filing the appeal,
the ld. AR of the assessee undertakes to explain the existence of sufficient cause for
3 I.T.A. Nos. 93 & 94/Asr/2025 Assessment Years: 2017-18 & 2018-19 filing the appeal belatedly before the ld. first appellate authority provided an
opportunity of hearing is given.
The ld. DR has no objection.
We have heard the rival submissions and considered the materials on record and
we are of the opinion that the interest of justice will be served, if the matter is remanded
back to the files of the ld. first appellate authority for allowing an opportunity to the
assessee to explain the reasons for delay in filing of this appeal and for rectification of
the defects existing in the appeal memorandum in Form No. 35, and thereafter on a
satisfactory explanations of the same, the appeal may be admitted and adjudicated on
the grounds of appeal contained in Form No. 35 on merits.
We have not expressed any opinion on merits of the case and all issues are left
open.
In the result, the appeal of the assessee is allowed for statistical purpose.
ITA No. 94/Asr/2025 for A.Y. 2018-19:
In this appeal also, it is observed by the ld. first appellate authority that the appeal
has been filed belatedly by 10 (ten) months. The matter is remanded to the ld. first
appellate authority for allowing an opportunity to the assessee to explain the reasons
4 I.T.A. Nos. 93 & 94/Asr/2025 Assessment Years: 2017-18 & 2018-19 for the delay. Our observations and findings given in ITA No. 93/Asr/2025, applies
mutatis mutandis, to this appeal also.
In the result, both the appeals filed by the assessee are allowed for statistical
purpose.
Order pronounced in accordance with Rule 34(4) of the Income Tax (Appellate
Tribunal) Rules, 1963 as on 20.02.2026
Sd/- Sd/- (Manoj Kumar Aggarwal) (Udayan Dasgupta) Accountant Member Judicial Member *GP/Sr.PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T True Copy By Order
