VRINDAVAN COUNSELLING SERVICES PVT LTD,DELHI V. ITO WARD-26(3), DELHI

ITA 2329/DEL/2025

AI Insights

The case involves Vrindavan Counselling Services Pvt. Ltd., which appealed against the order of the NFAC that dismissed their appeal as being filed late. The original assessment order was passed by the Assessment Unit under sections 147 and 144B of the Income-tax Act, 1961. The ITAT found that the NFAC had applied strict principles of law in dismissing the appeal, which was not justified in this case. The assessee also raised a specific ground referencing a Supreme Court decision that the assessment order was vitiated. Consequently, the ITAT decided to allow the appeal for statistical purposes and directed a fresh decision by the NFAC.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786176 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 09-04-2025
• Other Referred Cases: UOI v. Rajeev Bansal [2024] 167 taxmann.com
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR ARORA
• Assessee Lawyers: AYUSH
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2329/Del/2025 Assessment Year : 2015-16 Vrindavan Counselling Services Pvt. Ltd., D-243-245, KH No.593, Rajiv Nagar Extn., Bhalswa Dairy, Delhi– 110 042. PAN: AACCV9381J Vs. Assessment Unit, Income-tax Department. Assessee by : Shri Ayush, CA Revenue by : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 27.10.2025 Date of Pronouncement : 30.10.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 30.12.2024 of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in appeal No.NFAC/2014-15/10306873, filed before him against the order dated 17.05.2023 passed u/s 147 R.W.S. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Assessment Unit, Income-tax Department (hereinafter referred to as the Ld. AO, for short). Printed from counselvise.com ITA No.2329/Del/2025 2 2. On hearing both the sides, we find that the NFAC has passed the impugned order by dismissing the appeal of the assessee on the ground that the same was filed late. We find that the NFAC has applied strict principles of law and followed judicial verdicts which were not justified in case of the present assessee. Furthermore, the assessee had raised a specific ground that the assessment order get vitiated in accordance with the decision of the Hon’ble Supreme Court in the case of UOI v. Rajeev Bansal [2024] 167 taxmann.com. 3. Thus, we consider it an appropriate case to allow the appeal of the assessee for statistical purposes. The delay in filing the appeal before the ld.CIT(A) is condoned and the NFAC shall decide issue and pass the order in accordance with the law afresh. Order pronounced in the open court on 30.10.2025. Sd/- Sd/- (RIFAUR RAHMAN) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30th October, 2025. dk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi Printed from counselvise.com "