GEETA BAL SHIKHA SAMITI,FARIDABAD vs. INCOME TAX OFFICER, EXEMPTION WARD FARIDABAD, FARIDABAD
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2018-19 Geeta Bal Shikha Samiti, Vill. Macchagar, Ballabhgarh, Faridabad (Haryana) Vs. Income Tax Officer, Exemption Ward, Faridabad PAN: AABAG5525G (Appellant)
This assessee’s appeal for assessment year 2018-19, 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/250/2024-25/1074701734(1), dated
19.03.2025 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
2. It emerges during the course of hearing with the able assistance coming from the Revenue side that the learned
Assessee by None
Department by Sh. Sudeep Dabas, Sr. DR
Date of hearing
08.07.2025
Date of pronouncement
08.07.2025
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CIT(A)/NFAC has refused to condone the delay of 641 days in filing of the assessee’s lower appeal instituted on 18.02.2023 against the Assessing Officer’s assessment framed on 17.04.2021, 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 its 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.
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Order pronounced in the open court on 8th July, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 8th July, 2025. RK/-