AVISHA CEDIT CAPITAL LIMITED,CONNAUGHT PLACE V. DEPUTY COMMISSIONER OF INCOME TAX CC-28, DELHI, JHANDEWALAN, DELHI

ITA 3384/DEL/2025

AI Insights

The case involves Avisha Cedit Capital Limited, the appellant, contesting an order from the CIT(A) which had dismissed their appeal as time-barred. The original assessment order was issued by the Deputy Commissioner of Income Tax (DCIT), CC-28, Delhi, for the assessment year 2018-19 under section 153(C) of the Income Tax Act, 1961. The CIT(A) dismissed the appeal due to the assessee's failure to provide a sufficient cause for the delay in filing the appeal. The assessee argued that the delay was caused by the illness of their authorized representative. The ITAT, after hearing the Departmental Representative and reviewing the materials, decided to condone the delay and remand the case back to the CIT(A) for a decision on the merits, emphasizing the need to provide the assessee an opportunity to be heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793342 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2018-2019
• Appeal Filed On: 23-05-2025
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASSESSEE; SITA SRIVASTAVA
• Keywords: Opportunity of being heard

Judgement Text

" ITA No. 3384/Del/2025 Avisha Cedit capital Limited Vs. DCIT CC-28 Delhi A.Y. 2018-19 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. SUDHIR KUMAR, JUDICIAL MEMBER AND SH. MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.3384/Del/2025 Assessment Year: 2018-19 Avisha Cedit Capital Limited 606 Kailash Building K.G> Marg Connaught Place Delhi New Delhi110001 PAN NO. AAACA5715D Vs. DCIT, CC-(28) Delhi (APPELLANT) (RESPONDENT) Appellant by None Respondent by Ms. Sita Srivastava, CIT, DR Date of hearing: 23/09/2025 Date of Pronouncement: 24/09/2025 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER: This appeal is preferred by the assessee against the order dated 28.03.2024 of the Commissioner of Income Tax, Appeals (25) – New Delhi [hereinafter referred to as “Ld. CIT(A))”] passing Printed from counselvise.com ITA No. 3384/Del/2025 Avisha Cedit capital Limited Vs. DCIT CC-28 Delhi A.Y. 2018-19 2 against the assessment order dated 29.09.2021 for the assessment year 2018-19 u/s 153(C) of the Income Tax Act 1961[hereinafter referred to as “the Act”] 2. At the out- set the assessee filed the appeal before the Ld. CIT(A) being aggrieved the order of the ld. Assessing Officer. The Ld. CIT (A) who vide his order dated 28-03-2024 dismissed the appeal treated as time barred. Ld. CIT (A) has observed that the assessee has failed to explain the sufficient cause for condonation of delay. 3. Aggrieved the order of the Ld. CIT (A) the assessee filed this appeal before the Tribunal. 6. Ld. CIT, DR submitted that no sufficient cause has been shown by the assessee for condone the delay in filling the appeal. He further stated that the appeal was rightly dismissed by the Ld. CIT(A). 7. We have heard the Ld. DR and perused the material available on record. None is present for assessee. Printed from counselvise.com ITA No. 3384/Del/2025 Avisha Cedit capital Limited Vs. DCIT CC-28 Delhi A.Y. 2018-19 3 8. The assessee has filed the application for condonation the delay before the appellate authority. In, the application the assessee has stated that the assessment order was received through registered post. The authorized person of the assessee was not well, so appeal could not filed within the prescribed time. The assessee has shown the sufficient cause not to file the appeal with in time. The Ld. CIT(A) should have condoned the delay in filing the appeal and should have heard the appeal on merit because the assessee has shown the sufficient cause not to file the appeal with in time. Thus, keeping in view, the entire aspects of the matter, we condoned the delay in preferring the appeal before the Ld. CIT(A) having been satisfied with the explanation so rendered by the assessee before the said authority. The order passed by the Ld. CIT(A) is setting side, the issue to the file is restored before the Ld. CIT(A) who decide the matter to the file after giving the opportunity of being heard to the assessee. The assessee is directed to co-operate with the Printed from counselvise.com ITA No. 3384/Del/2025 Avisha Cedit capital Limited Vs. DCIT CC-28 Delhi A.Y. 2018-19 4 appellate authority. The grounds raised by the assessee are accordingly allowed for statistical purposes. 9. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 24.09.2025. Sd/- Sd/- (MANISH AGARWAL) (SUDHIR KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Date: 24.09.2025 “SR BHATNAGGAR” Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) ` 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "