ASHISH SHARMA,DELHI vs. INCOME TAX OFFICER, WARD-30(1), DELHI, DELHI

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ITA 1590/DEL/2025Status: DisposedITAT Delhi03 June 2025AY 2018-19Bench: SHRI SATBEER SINGH GODARA (Judicial Member)4 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the assessee's appeal back to the CIT(A)/NFAC for fresh adjudication. It was held that technical aspects must yield to substantial justice, and the taxpayer will have to plead and prove their case.

What were the facts?

The assessee's appeal for assessment year 2018-19 arises from an order of the CIT(A)/NFAC that refused to condone the delay in filing the assessee's lower appeal. The delay was in relation to an assessment framed by the Assessing Officer.

What were the issues?

Whether the delay in filing the appeal before the CIT(A)/NFAC should be condoned to allow for substantial justice.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 03.06.2025Pronounced: 03.06.2025

Assessment Year: 2018-19 Vs. Income Tax Officer, Sh. Ashish Sharma, C/o- Tejmohan Singh, Ward-30(1), Advocate, 527, Sector 10-D, Delhi Chandigarh PAN: CGPPS7045L (Appellant) (Respondent) Assessee by Sh. Tej Mohan Singh, Adv. Department by Sh. Akhilesh Kumar Yadav, Sr. DR Date of hearing 03.06.2025 Date of pronouncement 03.06.2025 ORDER 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/250/2024-25/1073937388(1), dated 03.03.2025 involving proceedings under section 147 r.w.s.144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Heard both the parties. Case file perused.

3.

It emerges during the course of hearing with the able assistance coming from the Revenue side that the learned CIT(A)/NFAC has refused to condone the delay in filing of the assessee’s lower appeal instituted on 16.04.2024 against the Assessing Officer’s assessment framed on 28.12.2023, thereby holding that the same had not been explained in light of the justifiable reasons.

4.

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.

5.

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 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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