ITA 6160/DEL/2026

Parties Involved

Facts Summary

The case involves an appeal by Krishan Kumar Sharma against the order of the Commissioner of Income Tax (Appeals) dated 07-Apr-2026. The appeal arises from the assessment order dated 21.12.2022 passed under section 143(3) read with section 144B of the Income Tax Act. The assessee has raised several grounds of appeal, including jurisdictional grounds related to the invalidity of the reopening action under section 148, unlawful addition of bogus purchases under section 69, and the dismissal of the appeal without considering the reasons for delay in filing the appeal. The assessee's counsel submitted that the Commissioner of Income Tax (Appeals) passed an order dismissing the appeal without considering the reasons for the delay in filing the appeal. The Department of Revenue relied on the order of the Commissioner of Income Tax (Appeals). After hearing the submissions and perusing the material on record, the tribunal found that the Commissioner of Income Tax (Appeals) dismissed the appeal without considering the reasons for the delay in filing the appeal. The tribunal condoned the delay and set aside the issue to the file of the Commissioner of Income Tax (Appeals) for adjudication afresh. The Commissioner of Income Tax (Appeals) is directed to accord three effective opportunities to the assessee and the assessee is directed to avail the opportunities and submit documents/evidence as required by the Commissioner of Income Tax (Appeals). The appeal of the assessee is decided in t…

Legal Issues

• 1. Invalidity of the reopening action under section 148
• 2. Unlawful addition of bogus purchases under section 69
• 3. Dismissal of the appeal without considering the reasons for delay in filing the appeal

Judgment Outcome

Decided in favour of Assessee.

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