DC BUILDTECH AND CO NSULING PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER , NEW DELHI

PER SATBEER SINGH GODARA, JM

This assessee’s appeal for assessment year 2012-13, 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/250/2024-25/1065345122 (1), dated
03.06.2024 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Assessee by Sh. Praveen Sharma, Adv.
Department by Sh. Rajesh Kumr Dhanesta, Sr. DR
Date of hearing
26.06.2025
Date of pronouncement
26.06.2025
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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 in filing of the assessee’s lower appeal instituted on 29.03.2017 against the Assessing Officer’s assessment framed on 20.03.2015, 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 its condonation petition before the CIT(A)/NFAC explaining all the reasons on account of circumstances beyond its control.
4. That being the case, we 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 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.
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Dated: 26th June, 2025. RK/-