SATISH KUMAR,DELHI vs. ITO WARD-65(2), DELHI

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ITA 1638/DEL/2025Status: DisposedITAT Delhi24 June 2025AY 2014-15Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the NFAC's order lacked reasoned findings regarding the delay and failed to address the appeal's merits. Consequently, the NFAC's order was set aside.

What were the facts?

The assessee's appeal before the NFAC was dismissed solely on the grounds of delay, with the NFAC rejecting the condonation request without providing satisfactory reasons. The NFAC did not adjudicate the appeal on its merits.

What were the issues?

Whether the NFAC's rejection of the delay condonation application was justified and whether the appeal should have been adjudicated on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

For Appellant: Shri Mohammad Faisal
For Respondent: Shri Narpat Singh, Sr. DR
Hearing: 24.06.2025Pronounced: 24.06.2025

Assessment Year: 2014-15 Shri Satish Kumar, Vs ITO, A9/13A, Ground Floor, Ward 65(2), Vasant Vihar, Delhi New Delhi - 110 057. PAN: AJVPS8737N (Appellant) (Respondent) Assessee by : Shri Mohammad Faisal Revenue by : Shri Narpat Singh, Sr. DR Date of Hearing : 24.06.2025 Date of Pronouncement : 24.06.2025 ORDER PER ANUBHAV SHARMA, JM:

This appeal is preferred by the assessee against the order dated 06.01.2025 of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi.

2.

On hearing both the sides, we find that the assessee’s appeal has been dismissed by not condoning the delay. After taking into account the impugned order of the NFAC, we find that in para 2, the NFAC observes as follows:- “2. The assessee’s request for condonation of delay is rejected as the reasons stated by him for condoning the delay is not satisfactory.”

3.

Apparently, the NFAC has not given any reasoned findings taking into account the period of delay or the reason cited. At the same time, we find that the NFAC has also not adjudicated the appeal on merits. This procedure is not known to law.

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