SHER SINGH,NOIDA vs. ITO WARD-3(4), NOIDA

This assessee’s appeal for assessment year 2009-10, 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/250/2024-25/1070649833(1), dated
26.11.2024 involving proceedings under section 144 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.
2. It emerges during the course of hearing with the able assistance coming from both sides that the learned CIT(A)/NFAC has refused to condone the delay of 589 days in filing of the Assessee by Sh. V. Rajkumar, Adv.
Department by Sh. Manoj Kumar, Sr. DR
Date of hearing
22.07.2025
Date of pronouncement
22.07.2025
2 | P a g e assessee’s lower appeal instituted on 10.09.2018 against the Assessing Officer’s assessment framed on 18.11.2016, thereby holding that the same had not been explained in light of the justifiable reasons.
3. 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.
4. 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 on merits 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.
5. This assessee’s appeal is allowed for statistical purposes.
3 | P a g e

Order pronounced in the open court on 22nd July, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER

Dated: 22nd July, 2025. RK/-