SHIVAM SUNDRAM BUILDWELL PRIVATE LIMITED,DELHI V. DCIT, JHANDEWALAN

ITA 4039/DEL/2025

AI Insights

Shivam Sundram Buildwell Private Limited appealed against the order of the CIT(A) which had dismissed their appeal due to a delay of 55 days in filing. The delay was attributed to the medical unfitness of the company's director, which prevented him from consulting his counsel. The ITAT found the delay understandable and sufficient cause was shown, thus condoning the delay and restoring the case to the CIT(A) for a decision on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789656 (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: MUDIT BANSAL
• 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.4039/Del/2025 (Assessment Year: 2010-11) Shivam Sundram Buildwell Private Limited, vs. DCIT, Central Circle 27, C – 2/19, West Enclave, Pitampura, Delhi. New Delhi – 110 034. (PAN :AAKCS7505F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Mudit Bansal, Advocate Shri Sumaksh Mahajan, CA 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 25.04.2025 for the Assessment Year 2010-11. 2. At the time of hearing, ld. AR for the assessee submitted that there was a delay of 55 days in filing the appeal before the ld. CIT (A) and the assessee has requested to condone the same on the ground that the Director of the company was medically unfit and suffering from various Printed from counselvise.com 2 ITA No.4039/Del/2025 ailments due to which he was unable to consult his counsel for future course of action, however the ld. CIT (A) dismissed the appeal of the assessee on the ground of delay of 55 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 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 55 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 Printed from counselvise.com 3 ITA No.4039/Del/2025 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 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "