2026 (3) TMI 1558

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.... Gautam, Addl. CIT, DR. ORDER PER: BENCH 1. This appeal was filed by the assessee against the order of the Ld. CIT(A) dated 15.07.2025 for the Assessment Year (AY) 2015-16. The assessee has raised following grounds of appeal: "1. For that the order passed by Ld CIT(A) is erroneous and bad in law to the extent that Ld CIT(A) has failed to follow the decision of jurisdictional ITAT....

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.... 20 days in filing this appeal before the Tribunal, for which the assessee has filed an application for condonation of delay mentioning the fact that the delay was caused due to the fact that the CA of the assessee was pre-occupied with filing of the ITR for which the limitation period was 16th September, 2025 and further Tax Audit. The delay was not intentional and not deliberate and prayed to co....

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....arned CIT(A), this present appeal preferred before us. 6. During appeal proceeding before us, it was submitted by the learned AR. that this is a case of contractor and the profit rate estimated @ 8% is highly excessive and unreasonable because the assessee is a Government Contractor and working mainly in remote and rural areas and the assessee itself has disclosed a GP of 8.06% and NP of 6.10% ....