B E CONTRACTS PRIVATE LIMITED,DELHI vs. ACIT CENTRAL CIRCLE 4(2), DELHI

PDF · subscribers
ITA 3146/DEL/2025Status: DisposedITAT Delhi22 September 2025AY 2023-24Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that technical aspects must not impede substantial justice and restored the assessee's appeal back to the CIT(A)/NFAC for fresh adjudication. The assessee is given three opportunities to plead its case.

What were the facts?

The assessee's appeal for AY 2023-24 arose from an order where the CIT(A)/NFAC refused to condone the delay in filing the assessee's lower appeal. The assessee had instituted the appeal on 01.03.2025 against an assessment framed on 28.05.2024.

What were the issues?

Whether the delay in filing the appeal before the CIT(A)/NFAC was rightly refused to be condoned, and if technicalities should prevail over substantial justice.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

Hearing: 22.09.2025Pronounced: 22.09.2025

Asstt. Year : 2023-24 B. E. Contracts Pvt. Ltd., Vs ACIT, 11-C, Vandana Building, 11 Tolstoy Circle-4(2), Marg, New Delhi-110001 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABCB8363M Assessee by : Adjournment Application by Director Revenue by : Sh. Om Prakash, Sr. DR Date of Hearing: 22.09.2025 Date of Pronouncement: 22.09.2025 ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This assessee’s appeal for Assessment Year 2023-24, arises against the Addl./JCIT(A), Udaipur’s DIN & order No. ITBA/APL/S/250/2024-25/1074619929(1) dated 18.03.2025, in proceedings u/s 143(1) of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

It emerges during the course of hearing with the able assistance coming from both the sides that the learned CIT(A)/NFAC has refused to condone the delay in filing of the assessee’s lower appeal instituted on 01.03.2025 against the Assessing Officer’s assessment framed on 28.05.2024 thereby holding that the same had not been explained in light of justifiable reasons.

B E Contracts Pvt. Ltd. 4. Faced with this situation, learned departmental representative could hardly dispute that the assessee had indeed explained the above delay before the CIT(A)/NFAC stating all the reasons on account of circumstances beyond it’s control.

5.

That being the case, we hereby quote Collector, Land & Acquisition Vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC), settling the issue long back that all such technical aspects must make way for the cause of substantial justice and restore the assessee’s instant appeal back to the CIT(A)/NFAC for his afresh appropriate adjudication within three effective opportunities subject to a rider that the assessee shall plead and prove the case at it’s own risk and responsibility, in consequential proceedings. Ordered accordingly.

Recent GST High Court judgments

Search GST case law →