ANALIA GRACE VENTURES LLP,GURGAON V. ITO- WARD 29(1), DELHI, DELHI

ITA 6580/DEL/2025

AI Insights

The case involves Analia Grace Ventures LLP appealing against the decision of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)/NFAC), which had refused to condone a 62-day delay in filing an appeal against an assessment order. The original assessment was made by the Assessing Officer on 04.03.2025 for the assessment year 2019-20. The CIT(A)/NFAC's decision was challenged on the grounds that the delay was due to circumstances beyond the assessee's control, which were adequately explained in the condonation petition. The Tribunal, prioritizing substantial justice, decided to set aside the CIT(A)/NFAC's order and remand the case back to the Assessing Officer for a fresh decision, allowing the assessee to present and prove their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790278 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 16-10-2025
• Other Referred Cases: Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC)
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Assessee Lawyers: ABINASH SAMAL
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.6580/Del/2025 Assessmenft Year: 2019-20 Analia Grace Ventures LLP, Shop No.26/27, Gali No.1, Teekli Road, Opp. Celebration Garden, Sector- 68, Badhsahpur, Gurgaon, Haryana-122101 Vs. Income Tax Officer, Ward-29(1), Civic Centre, New Delhi-110002 PAN: ABIFA7473J (Appellant) (Respondent) ORDER This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN & Order No : ITBA/NFAC/S/250/2025-26/1080189898(1), dated 30.08.2025 involving proceedings under section 147 r.w.s 144 r.w.s 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Assessee by Shri Abinash Samal, AR Department by Sh. Manoj Kumar, Sr. DR Date of hearing 26.11.2025 Date of pronouncement 26.11.2025 Printed from counselvise.com ITA No.6580/Del/2025 2 | P a g e Heard both the parties at length. Case file perused. 2. It emerges during the course of hearing that the learned CIT(A)/NFAC has refused to condone the delay of 62 days in filing of the assessee’s lower appeal instituted on 04.06.2025 against the Assessing Officer’s assessment framed on 04.03.2025 thereby holding that the same had not been explained in light of the justifiable reasons. 3. Faced with the situation, learned departmental representative could hardly dispute that the assessee had indeed filed his condonation petition before the CIT(A)/NFAC explaining all the reasons on account of circumstances beyond his control. 4. That being the case, I 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 Assessing Officer for his afresh appropriate adjudication within three effective opportunities subject to a rider that the taxpayer shall plead Printed from counselvise.com ITA No.6580/Del/2025 3 | P a g e and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly. 5. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 26th November, 2025. Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 26th November, 2025. f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "