PRITI KUMARI,MOHINDERGARH vs. INCOME TAX OFFICER, REWARI

P a g e | 1 ITA No.7628/Del/2026 Priti Kumari (AY: 2013-14) IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.7628/Del/2026 Assessment Year: 2013-14

Priti Kumari Vs. Income Tax Officer, Village- Shyampura, Ward 2, Mohindergarh, Model Town, Rewari, Mahendergarh Haryana – 123401 Haryana – 123024 PAN: JIPPK9435P (Appellant) (Respondent)

Assessee by None Department by Sh. Manoj Kumar, Sr. DR

Date of hearing 20.08.2026 Date of pronouncement 20.08.2026 ORDER

This assessee’s appeal for assessment year 2013-14, 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/APL/S/250/2023-24/1057345635(1), dated 26.10.2023 involving proceedings under section 147 r.w.s 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

P a g e | 2 ITA No.7628/Del/2026 Priti Kumari (AY: 2013-14) 2. 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 of 1 Month and 10 days in filing of the assessee’s lower appeal instituted on 04.06.2022 against the Assessing Officer’s assessment framed on 25.03.2022, 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 AO for his afresh appropriate adjudication within three effective opportunities subject to a rider that the taxpayer shall plead and prove the case at her own risk and responsibility, in consequential proceedings. Ordered accordingly.

P a g e | 3 ITA No.7628/Del/2026 Priti Kumari (AY: 2013-14) 5. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 20th August, 2026

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 14th September, 2026. Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi