Crypto Closing Stock Addition Remanded Due to Procedural Illegality

Abhishek Grover Vs ITO (ITAT Delhi) CIT(A) Can’t Decide Merits Without First Condoning Delay-  ITAT Delhi Remands Crypto Closing-Stock Case Delhi ITAT ‘A’ Bench in Abhishek Grover vs ITO, Hisar (ITA No.4304/Del/2024, AY 2018-19, order dated 23-12-2025) set aside the CIT(A)’s order and remanded the matter, holding that deciding an appeal on merits without first condoning the delay is illegal. Assessee’s appeal before CIT(A) was dismissed as time-barred (delay of 139 days), yet CIT(A) simultaneously dealt with merits, including addition of ₹11.05 lakh towards closing stock of crypto...