CHITRA FINMAN PVT LTD,DELHI V. ITO WARD-6(1), DELHI

ITA 3956/DEL/2025

AI Insights

The case involves Chitra Finman Pvt Ltd, the appellant, against the Income Tax Officer, the respondent, concerning an appeal directed against the order of the ld. NFAC, Delhi for the assessment year 2015-16. The primary issue was the delay in filing the appeal, which was attributed to the appellant's unawareness of the order passed by the ld. CIT(A), only discovering it upon receipt of a notice. The Tribunal, after considering the submissions and the circumstances of the delay, decided to condone the delay and restore the matter to the CIT(A) for a fresh examination on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785475 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 17-06-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: VED JAIN
• Keywords: Condonation of delay; Opportunity of being heard; Principle of natural justice

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3956/DEL/2025 [A.Y 2015-16] Chitra Finman Pvt Ltd Vs. The I.T.O 13/34, W.E.A Arya Samaj Road Ward - 6(1) Karol Bagh, Delhi Delhi PAN: AACCC 2676 D (Appellant) (Respondent) Assessee By : Shri Ved Jain, Adv Shri Pawan Garg, CA Ms. Deepti Singh, CA Department By : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 06.10.2025 Date of Pronouncement : 27.10.2025 PER NAVEEN CHANDRA, AM :- This appeal by the assessee is directed against the order of the ld. NFAC, Delhi dated 07.06.2024 pertaining to A.Y 2015-16. Printed from counselvise.com 2 ITA No. 3956/DEL/2025 [A.Y 2015-16] Chitra Finman 2. At the very outset, the ld counsel of the assessee submitted an application for condonation of delay in filing the appeal on the ground that he was unaware of the passing of the order by the ld. CIT(A) and came to know only upon receipt of notice. Therefore, it was prayed for restoring the matter to the ld. CIT(A) for deciding the issues afresh on merits. 3. Per contra, the ld. DR raised no serious objection to the same. 4. We have heard the rival submissions and have perused the relevant material on record. We find that there is a delay of 201 days for filing the appeal before the ld. CIT(A) and the ld. CIT(A) has not condoned the delay without assigning substantial reasons and the therefore, the ld. counsel for the assessee prayed for restoring the appeal to the ld. CIT(A) for deciding the case on merits. After perusing the application for condonation of delay, we find that the reasons stated by the ld. counsel for the assessee seem to be reasonable. We, therefore, condone the delay and direct the ld. CIT(A) to admit the appeal. Printed from counselvise.com 3 ITA No. 3956/DEL/2025 [A.Y 2015-16] Chitra Finman 5. In view of the above facts and circumstances and in the interest of natural justice and fair play, we deem it fit to restore the matter back to the file of the ld. CIT(A) to decide the issues afresh after allowing adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information /documents as required by the authorities. 6. In the result, appeal of assessee in ITA No. 3956/DEL/2025 is allowed for statistical purposes. Order pronounced in open court on 27.10.2025. Sd/- Sd/- [ANUBHAV SHARMA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 27th OCTOBER, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Printed from counselvise.com 4 ITA No. 3956/DEL/2025 [A.Y 2015-16] Chitra Finman Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft order is placed before the Dictating Member 3. Date on which the typed draft order is placed before the other Member [in case of DB] 4. Date on which the approved draft order comes to the Sr. P.S./P.S. 5. Date on which the fair Order is placed before the Dictating Member for sign 6. Date on which the fair order is placed before the other Member for sign [in case of DB] 7. Date on which the Order comes back to the Sr. P.S./P.S for uploading on ITAT website 8. Date of uploading, inf not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which the file goes for Xerox 11. Date on which the file goes for endorsement 12. The date on which the file goes to the Superintendent for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order 14. Date on which the file goes to the dispatch section for dispatch the Tribunal order 15. Date of Dispatch of the Order 16. Date on which the file goes to the Record Room after dispatch the order Printed from counselvise.com "