TOURS5 COM,HYDERABAD V. ITO., WARD-9(1), HYDERABAD

ITA 1167/HYD/2025

AI Insights

The case involves TOURS5 COM, the appellant, who appealed against the order of the Learned Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, which had dismissed their earlier appeal due to a significant delay in filing. The original appeal was against an order passed by the Learned Assessing Officer under sections 147 and 144 of the Income Tax Act, 1961 for the Assessment Year 2017-18. The Tribunal found that the assessee had not initially provided an affidavit to explain the 943-day delay in filing the appeal with the CIT(A), leading to its dismissal in limine. Upon the assessee's submission of the affidavit to the Tribunal, it was decided that the matter should be remanded back to the CIT(A) for a decision on the condonation of delay and, if condoned, on the merits of the case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 847829 (ITAT-HYDERABAD)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Hyderabad
• Assessment Year: 2017-2018
• Appeal Filed On: 16-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S. SANDHYA
• Keywords: Condonation of delay; Set aside; Opportunity of being heard; Reasonable cause
• Section: 147; 144

Judgement Text

" ITA No 1167 of 2025 TOURS5 COM Page 1 of 5 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SMC ‘ Bench, Hyderabad ŵी रिवश सूद,Ɋाियक सद˟ एवं ŵी मधुसूदन साविड़या लेखा सद˟ समƗ | Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.1167/Hyd/2025 (िनधाŊरण वषŊ/Assessment Year: 2017-18) TOURS5 COM Hyderabad PAN:AAIFT7735R Vs. Income Tax Officer Ward 9(1) Hyderabad (Appellant) (Respondent) िनधाŊįरती Ȫारा/Assessee by: Advocate S. Sandhya राज̾ व Ȫारा/Revenue by:: Shri R. Kumaran, Sr. AR सुनवाई की तारीख/Date of hearing: 23/03/2026 घोषणा की तारीख/Pronouncement: 25/03/2026 आदेश/ORDER Per Madhusudan Sawdia, A.M.: This appeal is filed by TOURS5 COM (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”) dated 17.03.2025 for the A.Y.2017-18. Printed from counselvise.com ITA No 1167 of 2025 TOURS5 COM Page 2 of 5 2. At the outset, it is observed that there is a delay of 46 days in filing the present appeal before this Tribunal. The assessee has filed a condonation petition along with an affidavit explaining the reasons for the delay. After considering the reasons stated in the condonation petition and upon perusal of the affidavit, we are satisfied that there was a reasonable cause for the delay in filing the appeal. Accordingly, we condone the delay of 46 days and admit the appeal for adjudication on merits. 3. The assessee has raised the following grounds of appeal: Printed from counselvise.com ITA No 1167 of 2025 TOURS5 COM Page 3 of 5 4. The brief facts of the case are that the assessee had filed an appeal before the Ld. CIT(A) against the order passed by the Learned Assessing Officer (“Ld. AO”) under section 147 read with section 144 of the Income Tax Act, 1961 (“the Act”) for the Assessment Year 2017–18 dated 30.03.2022. However, there was a delay of 943 days in filing the said appeal before the Ld. CIT(A). The Ld. CIT(A), in the absence of any affidavit explaining the delay in filing the appeal, declined to condone the delay and dismissed the appeal of the assessee in limine. 5. Aggrieved by the order of the Ld. CIT(A), the assessee is in appeal before this Tribunal. The Learned Authorized Representative (“Ld. AR”) submitted that the Ld. CIT(A) has dismissed the appeal of the assessee in limine without condoning the delay in filing the appeal on account of non-filing of an affidavit. It was submitted that the assessee has now filed an affidavit explaining the reasons for the delay of 943 days in filing the appeal before the Ld. CIT(A). The Ld. AR further submitted that since the affidavit explaining the delay was not filed before the Ld. CIT(A), the Ld. CIT(A) did not have the opportunity to Printed from counselvise.com ITA No 1167 of 2025 TOURS5 COM Page 4 of 5 examine the same. It was, therefore, prayed that the delay in filing the appeal before the Ld. CIT(A) may be condoned and the matter may be restored to the file of the Ld. CIT(A) for adjudication of the appeal on merits. It was also prayed that one more opportunity may be granted to the assessee in the interest of justice. 6. Per contra, the Learned Departmental Representative (“Ld. DR”) relied on the orders of the lower authorities and objected to the restoration of the matter. 7. We have considered the rival submissions and perused the material available on record. It is an undisputed fact that there was a delay of 943 days in filing the appeal before the Ld. CIT(A) and that the assessee had not filed any affidavit explaining the reasons for such delay before the Ld. CIT(A). In the absence of any affidavit, the Ld. CIT(A) did not have the occasion to examine the reasons for delay and accordingly dismissed the appeal in limine. We find that the assessee has now filed an affidavit explaining the reasons for the delay in filing the appeal before the Ld. CIT(A). Since the affidavit was not filed before the Ld. CIT(A), the Ld. CIT(A) could not have had an opportunity of going through the same and adjudicating upon the issue of condonation of delay. Therefore, in our considered view, in the interest of justice, the assessee deserves one more opportunity to present its case before the Ld. CIT(A) along with the affidavit explaining the delay. Accordingly, we deem it appropriate to set aside the issue to the file of the Ld. CIT(A) with a direction to consider the affidavit now filed by the assessee and decide the issue of condonation of delay Printed from counselvise.com ITA No 1167 of 2025 TOURS5 COM Page 5 of 5 in accordance with law. In case the delay is condoned, the Ld. CIT(A) shall adjudicate the appeal on merits after providing reasonable opportunity of being heard to the assessee. Accordingly, the issue is restored to the file of the Ld. CIT(A) for fresh adjudication. 8. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 25th March, 2026. Sd/- Sd/- (RAVISH SOOD) JUDICIAL MEMBER (MADHUSUDAN SAWDIA) ACCOUNTANT MEMBER Hyderabad, dated 25th March, 2026. Vinodan/sps Copy to: S.No Addresses 1 TOURS5 COM OLD SAIBABATEMPLE DILSUKHNAGAR SAROORNAGAR RANGAREDDY HYDERABAD 500060 , Andhra Pradesh 2 Income Tax Officer Ward 9(1) IT Towers, AC Guards, Hyderabad 3 Pr. CIT - Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File By Order Printed from counselvise.com KAMALA KUMAR ORUGANTI Digitally signed by KAMALA KUMAR ORUGANTI Date: 2026.03.26 11:59:15 +05'30' "