AGMA POLYMERS PRIVATE LIMITED,DELHI V. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -28, DELHI, DELHI

ITA 4040/DEL/2025

AI Insights

Agma Polymers Private Limited filed an appeal against the order of the Learned Commissioner of Income-tax (Appeals)-25, Delhi, which dismissed their appeal due to a 28-day delay in filing. The assessee argued that the delay was caused by reasons beyond their control and requested the tribunal to condone the delay and restore the appeal to be decided on merits. The Revenue opposed the condonation of delay, stating that no sufficient cause was provided. The tribunal found the delay understandable and sufficient cause was shown, thus condoning the delay and restoring the matter to the CIT (A) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789657 (ITAT-DELHI)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 23-06-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MEENAKSHI SHARMA
• Assessee Lawyers: SHIVAM YADAV
• Keywords: Condonation of delay; Opportunity of being heard; Principle of natural justice

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.4040/Del/2025 (Assessment Year: 2017-18) Agma Polymers Private Limited, vs. ACIT, Central Circle 28, KH No.31/19, Left Portion Ground Floor, Delhi. Near Tivoli Garden, Village Zindpur, Narela, Delhi – 110 036. (PAN :AAECA9591M) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Shivam Yadav, Advocate REVENUE BY : Ms. Meenakshi Sharma, CIT DR Date of Hearing : 24.11.2025 Date of Order : 24.11.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the Learned Commissioner of Income-tax (Appeals)-25, Delhi [“Ld. CIT(A)”, for short] dated 16.04.2025 for the Assessment Year 2017-18. 2. At the time of hearing, ld. AR for the assessee submitted that there was a delay of 28 days in filing the appeal before the ld. CIT (A) and the ld. CIT (A) dismissed the appeal of the assessee on the ground of delay of 28 days and the ld. CIT (A) did not entertain the condonation of delay requested by the assessee and rejected the same. He submitted that ld. CIT (A) did not condone the delay in filing the appeal caused by the Printed from counselvise.com 2 ITA No.4040/Del/2025 reasons beyond the control of the assessee which is against the principles of natural justice. He further submitted that the ld. CIT (A) has not passed the order on merits. Accordingly, he prayed that the delay in filing the appeal before the ld. CIT (A) may be condoned and the appeal be restored to the file of ld. CIT (A) to decide on merits. 3. On the other hand, ld. DR of the Revenue objected to the same and submitted that the delay in filing the appeal before the ld. CIT (A) should not be condoned as no cogent sufficient cause was provided before him. 4. Considered the rival submissions and material placed on record. After going through the submissions made by the ld. AR of the assessee, we are of the view that the delay is of 28 days which was understandable and there was sufficient cause in delay filing of the appeal before the ld. CIT(A), hence, in the interest of justice, we condone the same. Further, we restore the matter to the file of ld. CIT (A) to decide the issues afresh as per law, after giving an opportunity of being heard to the assessee. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 24th day of November, 2025. Sd/- sd/- (VIMAL KUMAR) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 25.11.2025 TS Printed from counselvise.com 3 ITA No.4040/Del/2025 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "