RAJESH PROJECTS (INDIA) PVT LTD,DELHI V. DCIT,CIRCLE-78(1), DELHI

ITA 3127/DEL/2025

AI Insights

The case involves Rajesh Projects (India) Pvt. Ltd., the appellant, contesting an order from the CIT(A)/NFAC, which had refused to condone a 72-day delay in filing an appeal against an assessment order by the Assessing Officer. The original assessment was made on 28.07.2023 for the Assessment Year 2016-17. The CIT(A) dismissed the appeal due to the delay not being adequately explained. However, the Tribunal found that the delay was justifiably explained due to circumstances beyond the appellant's control and thus restored the appeal to the CIT(A) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793631 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Appeal Filed On: 13-05-2025
• 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: OM PRAKASH
• Assessee Lawyers: SALIL AGGARWAL; .; SHAILESH GUPTA
• Section: 154

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No.3127/Del/2025 : Asstt. Year : 2016-17 Rajesh Projects (India) Pvt. Ltd., Shop No. 214, R.G. City Centre, LSC Block B, Lawrence Road, New Delhi-110035 Vs DCIT, Circle-78(1), New Delhi-110092 (APPELLANT) (RESPONDENT) PAN No. AABCR6667C Assessee by : Sh. Salil Aggarwal, Sr. Adv. & Sh. Shailesh Gupta, CA Revenue by : Sh. Om Prakash, Sr. DR Date of Hearing: 23.09.2025 Date of Pronouncement: 23.09.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2016-17, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1075338558(1) dated 31.03.2025, in proceedings u/s 154 of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case file perused. 3. It emerges during the course of hearing with the able assistance coming from both the sides that the learned CIT(A)/NFAC has refused to condone delay of 72 days in filing of the assessee’s lower appeal instituted on 07.11.2023 against the Assessing Officer’s assessment framed on 28.07.2023 Printed from counselvise.com ITA No. 3127/Del/2025 Rajesh projects (India) Pvt. Ltd. 2 thereby holding that the same had not been explained in light of justifiable reasons. 4. Faced with this situation, learned departmental representative could hardly dispute that the assessee had indeed explained the above delay before the CIT(A)/NFAC stating all the reasons on account of circumstances beyond it’s control. 5. That being the case, we 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 CIT(A)/NFAC for his afresh appropriate adjudication within three effective opportunities subject to a rider that the assessee shall plead and prove the case at it’s own risk and responsibility, in consequential proceedings. Ordered accordingly. 6. This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 23/09/2025. Sd/- Sd/- (S. Rifaur Rahman) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 23/09/2025 *Subodh Kumar, Sr. PS* Printed from counselvise.com "