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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
Assessment Year: 2021-22 Vs. Assessment Unit, Sh. Nikhil Kumar Jain, C36/2, Bhajanpura, Income Tax Dept., North East, Delhi Delhi PAN: ANNPJ5895J (Appellant) (Respondent) Assessee by Sh. Pankaj Sharma, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 18.08.2025 Date of pronouncement 18.08.2025 ORDER This assessee’s appeal for assessment year 2021-22, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1069554731(1), dated 09.10.2024 involving proceedings under section 144 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.
It emerges during the course of hearing with the able assistance coming from the both the parties that the learned CIT(A)/NFAC has refused to condone the delay of 1 day in filing of the assessee’s lower appeal instituted on 19.01.2023 against the Assessing Officer’s assessment framed on 20.12.2022, thereby holding that the same had not been explained in light of the justifiable reasons.
Faced with the situation, learned departmental representative could hardly dispute that the assessee had indeed filed his condonation petition before the CIT(A)/NFAC explaining all the reasons on account of circumstances beyond his control.
That being the case, I hereby quote Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC), settling the issue long back that all such technical aspects must make way for the cause of substantial justice, and restore the assessee’s instant appeal back to the CIT(A)/NFAC for his afresh appropriate adjudication within three effective opportunities subject to a rider that the taxpayer shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly.