Anil Kumar Prasad Vs CIT (ITAT Delhi)
The Delhi ITAT condoned a delay of 168 days in filing an appeal before the Commissioner of Income Tax (Appeals) in a case arising from assessment proceedings under Sections 153C and 153A of the Income Tax Act. The CIT(A) had dismissed the assessee’s appeal in limine solely on the ground of delay without examining the matter on merits. Before the Tribunal, the assessee contended that he had no knowledge of the assessment order dated 29.02.2024, which constituted sufficient cause for delayed filing. After considering the facts, the ITAT observed that the explanation provided by the assessee justified condonation of delay and deserved acceptance in the interest of justice. Accordingly, the Tribunal set aside the order of the CIT(A) and restored the matter for fresh adjudication on merits after providing reasonable opportunity of hearing to the assessee. The appeal was thus allowed for statistical purposes, reaffirming a liberal approach in matters involving procedural delay where sufficient cause exists.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal by the assessee is directed against the order dated 17.11.2025 of the Commissioner of Income Tax, (Appeal), Delhi-26, [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the Assessment Order dated 29.02.2024 passed under section 153C r.w.s. 153A of the Income Tax Act, 1961 (hereinafter referred to as the ‘the Act’) by the DCIT, Central Circle-13, New Delhi, (hereinafter referred to as the ‘AO’) pertaining to Assessment Years (A.Y.) 2020-21.
