TAJ PAL SINGH,MAWANA vs. ACIT, CIRCLE, MEERUT
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2024-25/1071024607(1) dated 09.12.2024, in proceedings u/s 144 of the Income Tax Act, 1961 (in short
“the Act”).
Heard both the parties at length. Case file perused.
Delay of 48 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).
It is noticed that the learned lower appellate authority has refused to condone the assessee’s 14 months 3 days delays in filing of the lower appeal instituted on 27.03.2021 against the assessment order dated 25.12.2019. That being the case, it is Taj Pal Singh
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manifestly clear that most of the intervening time period herein above is covered under Covid-19 pandemic outbreak upto
28.02.2022
which already stood excluded for all intents/purposes as per hon’ble apex court landmark decision
Katiji & Ors (1987) 167 ITR 471 (SC).
This is indeed coupled with the facts that there is also no compliance to section 250(6) of the Act in the impugned lower appellate order stipulating points of determination to be framed followed by a detailed adjudication thereupon. It is therefore deemed appropriate in the larger interest of justice to set aside the assessee’s instant appeal back to the CIT(A)/NFAC for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly. Taj Pal Singh
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7. This assessee’s appeal is allowed for statistical purposes.
Order Pronounced in the Open Court on 09/07/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 09/07/2025
*Subodh Kumar, Sr. PS*