BALGOPAL COLD STORAGES PRIVATE LIMITED,. vs. ITO WARD-1(1), FARIDABAD, .

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ITA 3741/DEL/2026Status: DisposedITAT Delhi21 September 2026AY 2016-173 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A)/NFAC, citing the principle that technicalities should not obstruct substantial justice. The appeal was restored to the CIT(A)/NFAC for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A)/NFAC was filed with a delay of 43 days. The CIT(A)/NFAC refused to condone this delay, stating that the reasons provided were not justifiable.

What were the issues?

Whether the delay in filing the appeal before the CIT(A)/NFAC should be condoned despite the reasons not being considered justifiable by the lower appellate authority.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

PER SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER: This assessee’s appeal for assessment year 2016-17, 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/250/2025-26/1087770642(1) dated 23.03.2026 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 1

ITA 3741/DEL/2026 BALGOPAL COLD STORAGES PRIVATE LIMITED Heard both the parties. Case file perused.

2.

It emerges during the course of hearing with the able assistance coming from both the parties that the learned CIT(A)/NFAC has refused to condone the delay of 43 days in filing of the assessee’s lower appeal instituted on 23.03.2026 against the Assessing Officer’s assessment framed on 15.12.2018, 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. Accordingly, the delay caused in filing the appeal before the CIT(A)/NFAC is condoned and the assessee’s instant appeal is restored back to the CIT(A)/NFAC for its afresh appropriate adjudication within three 2

ITA 3741/DEL/2026 BALGOPAL COLD STORAGES PRIVATE LIMITED

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. Order pronounced in the open court on 27th August, 2026.

Sd/- Sd/- MANISH AGARWAL SATBEER SINGH GODARA ACCOUNTANT MEMBER JUDICIAL MEMBER New Delhi Dated:21.09.2026 Pooja Mittal, Sr. PS Copy to: BALGOPAL COLD STORAGES PRIVATE LIMITED, HOUSE NO. 10715, GALI NO. 11, GROUND 1 FLOOR, ANDHA MUGAL, PRATAP NAGAR, DELHI-110007, DELHI 2 ITO WARD-1(1), FARIDABAD-122001, HARYANA 3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE

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