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Page | 1 ITA No.5407/Del/2025 OM Parkash (AY 2021-22)

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI

BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER &

SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.5407/Del/2025

(Assessment Year: 2021-22)

Om Parkash Vs. DCIT House No.785, Sector 10A Circle 3 Gurgaon H.O., Gurgaon Gurgaon

122001 (cid:830)थायीलेखासं./जीआइआरसं./PAN/GIR No: AGEPP4609G

Appellant .. Respondent

Appellant by : Sh. Vijay Kumar Singla, CA &

Ms. Airik Sngla, Adv Respondent by : Ms. Monika Singh, CIT-DR

Date of Hearing 25.02.2026 Date of Pronouncement 17.04.2026

O R D E R

PER VIMAL KUMAR, JM:

The application for condonation of delay of 111 days in filing appeal

and appeal filed by the assessee is against the order dated 12.03.2025 of the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre

Page | 2 ITA No.5407/Del/2025 OM Parkash (AY 2021-22)

(NFAC), New Delhi (hereinafter referred to as “Ld. CIT(A)”), u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), arising out of assessment order dated 28.12.2022 of the Ld. Assessing Officer/Assessment Unit (hereinafter referred to as “Ld. AO”), u/s 143(3) of the Act for

Assessment Year 2021-22.

2. Brief facts of the case are that, assessee filed return of income of Rs.1,49,30,770/- on 09.02.2022. The case was selected for scrutiny by CASS for the reason “Receipts u/s 194C (as per 26AS) and low net profit”. Notice u/s 143(2) dated 28.06.2022, notices u/s 142(1) dated 18.10.2022 and 15.11.2022 and show cause notices dated 08.12.2022, 17.12.2022 and 21.12.2022 were issued. Assessee made compliance of the above said

notices.

2.1. On completion of proceedings, Ld. AO vide order dated 28.12.2022

made additions of Rs.10,01,42,143/- and Rs.13,94,006/-.

3. Against order dated 28.12.2022 of Ld. AO, the assessee filed appeal

before Ld. CIT(A) which was partly allowed by the order dated 12.03.2025.

Page | 3 ITA No.5407/Del/2025 OM Parkash (AY 2021-22)

4. Being aggrieved, appellant-assessee preferred present application for condonation of delay of 111 days in filing appeal and appeal on following

grounds of appeal:-

1) The Ld CIT(A) has erred in sustaining the order of the Ld AO as Ld AO has erred in law and on facts of the case in making following additions to the returned income of the assesse of 13,94,006/- on account of interest on refund, Inspite of the fact no such refund has been credited / given to the assesse at any point of time and even no intimation u/s

143(1) has been issued calculating amount of refund and interest thereon

2) The Ld CIT(A) has erred in sustaining the order of the Ld AO as Ld AO has erred in law and on facts of the case as none of the replies / submissions made by the assesse and other material available on record have been considered while framing the assessment order and additions have been made. Inspite of the fact no such refund has been credited / given to the assesse at any point of time and even no intimation u/s 143(1) has been

issued calculating amount of refund and interest thereon

3) The Ld CIT(A) has erred in sustaining the order of the Ld AO as the Assessment order of the Ld Assessing Officer is bad in law and facts as it is prejudicial to the interests of the appellant due to lack of principles of natural justice or violation of principles of natural justice, as no evidence has been provided at any point of time that refund has been

issued and interest u/s 244A has been calculated thereon

4) That the Appellant prays for the grant of permission to add, alter, delete, modify, any or all of the grounds of appeal at any time on or before or during the time of hearing

before the Hon'ble ITAT.

5. Ld. Authorized Representative for appellant-assessee submitted that, there is delay of 111 days in filing appeal due to non-receipt of intimation by the professional and lack of knowledge. The explanation for delay of 111 days in filing appeal does not smack of mala fides as appellant has not gained

Page | 4 ITA No.