VANDANA BHAITA,DELHI vs. ITO,WARD-28(5), DELHI

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ITA 570/DEL/2025Status: DisposedITAT Delhi13 August 2025AY 2017-18Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the delay in filing the appeal was to be condoned, considering the intervening period and the explanation provided by the assessee for the remaining delay. The Tribunal relied on the principle that technicalities should not obstruct substantial justice, as established in the case of Collector, Land & Acquisition vs. Mst. Katiji & Others.

What were the facts?

The assessee filed appeals against the order of the CIT(A)/NFAC which refused to condone a significant delay in filing the lower appeal. The assessee faced issues with communication gaps and the period between the assessment order and the filing of the appeal. The Revenue argued that the assessee failed to provide reasons beyond her control for the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A)/NFAC was to be condoned, considering the period of limitation and the circumstances explained by the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 271AAC1

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

Hearing: 13.08.2025Pronounced: 13.08.2025

Date of hearing 13.08.2025 Date of pronouncement 13.08.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals & 570/Del/2025 for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s separate orders, both dated 26.09.2024 having DIN and order no. ITBA/NFAC/S/250/2024- 25/1069134858(1) and ITBA/NFAC/S/250/2024- 25/1069134569(1), involving proceedings under section 143(3) and 271AAC1 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively. Cases called twice. None appears at the assessee’s behest. She is accordingly proceeded ex-parte.

2.

It next emerges from a perusal of the assessee’s “quantum” appeal filed that the learned CIT(A)/NFAC has refused to condone delay of 1501 days in filing of her lower appeal instituted on 22.02.2024 against the assessment in question dated 15.12.2019. The Revenue vehemently pleads in this factual backdrop that the assessee had failed to plead and prove the circumstances beyond her control in institution of the above lower appeal.

3.

All these Revenue’s arguments fail to evoke our concurrence. This is for the precise reason that not only the intervening time period between the assessment order dated 15.12.2019 and 22.02.2024 already excluded for counting limitation from 15th March, 2020 to 28th February, 2022 in the light of (2022) 441 ITR 722 in Cognizance for Exclusion of Limitation, In Re., but also the assessee had duly explained all corresponding circumstances during the remaining period as beyond her control due to various

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