INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER (Assessment Year: 2022-23)

DCIT, Vs. A. P. Securitas Pvt. Ltd, Central Circle-14, 10-DDA, Commercial Complex, New Delhi New Delhi (Appellant) (Respondent)

PAN: AAACA1315R Assessee by : Shri Gaurav Jain, Adv Shri Tarun Chanana, Adv Revenue by: Shri Dayainder Singh Sidhu, CIT DR Date of Hearing 04/11/2025 Date of pronouncement 21/01/2026 O R D E R PER VIMAL KUMAR, J.M.

1. The application for condonation of delay of 38 days in filing of appeal and appeal are against the order dated 30.12.2024 by the ld. Commissioner of Income Tax (Appeals)-26, New Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of assessment order dated 26.07.2023 by the ld AO/ Deputy Director of Income Tax, CPC, Bangalore u/s 143(1) of the Act for AY 2022-23.

2. The ld Departmental Representative submitted that there is delay of 38 days in filing of appeal due to departmental proceedings. The explanation for condonation of delay of 38 days in filing does not smack of malafide as appell