VANDANA BHATIA,DELHI vs. ITO,WARD-28(8), DELHI

PER SATBEER SINGH GODARA, JM

These assessee’s twin appeals ITA No. 571 & 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)
Assessee by None
Department by Sh. Rajesh Kumar Dhanesta, Sr. DR
Date of hearing
13.08.2025
Date of pronouncement
13.08.2025

ITA No.571 & 570/Del/2025

2 | P a g e 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 ITA No. 571/Del/2025 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

ITA No.571 & 570/Del/2025

3 | P a g e communication gaps. Case law Collector, Land & Acquisition vs.
Mst. Katiji & Others (1987) 167 ITR 471 (SC) has already settled the long back that all such technical aspects must make way for the cause of substantial justice. Thus, the assessee’s instant appeal is restored 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.
The assessee’s instant quantum appeal ITA No. 571/Del/2025
succeeds of statistical purposes.
4. Same order to follow in assessee’s penalty appeal ITA No.
570/Del/2025 being consequential in nature.

All other issues between the parties are kept open at this stage.
4. These assessee’s twin appeals 571 & 570/Del/2025 are allowed for statistical purposes. A copy of this common order be placed in the respective case files.

Order pronounced in the open court on 13th August, 2025 (MANISH AGARWAL)
JUDICIAL MEMBER

Dated: 13th August, 2025. ITA No.571 & 570/Del/2025

4 | P a g e

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