Sankalp Society vs Income Tax Officer(E)
Parties Involved
Facts Summary
The assessee’s twin appeals for Assessment Years 2014-15 and 2018-19 arise against the Ad dl./JCIT(A)-1, Ahmedabad’s DIN & order No. IT BA/AP L/S/250/2025-26/1084344501(1) & 1084344609(1) dated 02.01.2026, in proceedings u/s 143(1) of the Income Tax Act, 1961. The case was called twice, and none appeared at the assessee’s behest, hence proceeded ex-parte. The assessee’s appeal raises substantive grounds regarding the dismissal of the appeal in limine and the addition made by the CPC for not filing the audit report in form W-B within the due date.…
Decision in favour of
Assessee
Legal Issues
- 1. Dismissal of appeal in limine
- 2. Addition for belated filing of audit report
- 3. Processing of defective return
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
2 precedents cited in this judgement.
Similar Judgements
Income Tax Officer, Ward-23(2), New Delhi-110002. Vs. M/s Shiva Drums Pvt. Ltd.
Delhi Bench benchAY 2012-13Partly AllowedAmit Aggarwal vs Income Tax Officer
Delhi Bench ‘F’, New Delhi benchAY 2020-21AllowedAddl. CIT, Special Range-7, New Delhi vs PEC Ltd. & PEC Ltd. vs DCIT, Circle-19(2), New Delhi
Delhi Bench ‘F’, New Delhi benchAY 2011-12 & 2012-13DismissedNusrat Banka vs Income Tax Officer, Ward-61(1), Delhi-110001
Delhi Bench ‘F’, New Delhi benchAY 2014-15AllowedGopal vs Income Tax Officer
Delhi Bench ‘F’, New Delhi benchAY 2019-20AllowedVaidik Lok Kalyan Trust vs CIT(Exemption)
Delhi Bench ‘F’, New Delhi benchAY 2025-26Allowed