SMV AGENCIES PVT LTD,DELHI V. ITO WARD 22(2), DELHI

ITA 84/DEL/2026

AI Insights

The case involves M/s SMV Agencies Pvt. Ltd., which filed an appeal against the order of the Ld. CIT(A) that dismissed their appeal as time-barred by 15 days. The assessee had initially faced an ex-parte order from the Ld. AO under sections 144 and 144B of the Income Tax Act, 1961, dated 19.03.2025. The CIT(A) dismissed the appeal in limine on 17.12.2025 without adjudicating on the merits. The Tribunal, considering the circumstances, decided to set aside the CIT(A)'s order and remand the case back to the AO for a fresh assessment, emphasizing the need for a fair hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838267 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2023-2024
• Appeal Filed On: 05-01-2026
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay; Opportunity of being heard
• Section: 144

Judgement Text

"ITA No. 84/Delhi/2026 SMV Agencies Pvt. Ltd. 1 | P a g e IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT & SMT. RENU JAUHRI, HON’BLE ACCOUNTANT MEMBER ITA No. 84/DEL/2026; Assessment Year: 2023-24 M/s SMV Agencies Pvt. Ltd. S-25, Main Market, Green Park New Delhi- 110016 Vs Assessment Unit Income Tax Department (APPELLANT) (RESPONDENT) PAN No. AAACS3405J Assessee represented by : Ms. Kanika Jain, Adv. Department/Revenue represented by : Shri Vikram Singh Sharma, SR DR Date of Hearing: 20.02.2026 Date of Pronouncement: 20.02.2026 ORDER PER RENU JAUHRI : An early hearing petition dated 12.02.2026 has been filed by the assessee in respect of the above captioned appeal. Vide application for hearing, the assessee has requested for urgent listing of the appeal and its early disposal. The petition was fixed for hearing. 2. At the outset, both the parties have consented for regular hearing of the appeal before us. 3. The assessee has raised following grounds of appeal: Printed from counselvise.com ITA No. 84/Delhi/2026 SMV Agencies Pvt. Ltd. 2 | P a g e “1. The order passed by the Ld. CIT(A) dismissing the appeal of the appellant summarily is bad in law and on the facts and circumstances of the case. 2. The Ld. CIT(A) has erred in law and on the facts and circumstances of the case is rejecting the application for condonation of delay of the appellant having a minor delay of 15 days occasioned due to circumstances beyond the control of the appellant. 3. The above grounds of appeal are independent and without prejudice to one another. 4. The appellant may be allowed to add/ withdraw or amend any ground of appeal at the time of hearing.” 4. We have heard the rival submissions and perused the material available on record. It is noted that the assessee had filed an appeal before Ld. CIT(A) against ex-parte order of the Ld. AO passed u/s 144 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as “Act”) dated 19.03.2025. Subsequently, vide order dated 17.12.2025, the Ld. CIT(A) also dismissed the appeal in limine on the ground of being appeal time-barred by 15 days without adjudicating the appeal on merit. 5. In view of the above facts and circumstances, in the interest of justice, we deem it appropriate to set-aside the order of Ld. CIT(A) and restore the matter back to Ld. AO with directions to make fresh assessment on merits afresh after affording reasonable opportunity of being heard to the assessee. The assessee is also directed to be vigilant and make requisite compliance before the Ld. AO. Printed from counselvise.com ITA No. 84/Delhi/2026 SMV Agencies Pvt. Ltd. 3 | P a g e 5. Accordingly, the early hearing petition is rendered infructuous and the appeal of the assesse is allowed for statistical purposes. Order pronounced in the Open Court on 20 -02-2026. Sd/- Sd/- (MAHAVIR SINGH) (RENU JAUHRI) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 23.02.2026 Pooja Mittal, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi Printed from counselvise.com "