BAIJU NATH JHA,NOIDA vs. OFFICER OF THE INCOME TAX OFFICER, NOIDA

ITA 4373/DEL/2026Status: DisposedITAT Delhi10 September 2026AY 2012-133 pages
AI SummaryAllowed

What did the Tribunal hold?

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

What were the facts?

The assessee filed an appeal before the CIT(A)/NFAC with a delay of 849 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, considering the reasons provided by the assessee.

Which sections of the Income-tax Act were involved?

Section 271

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 20.08.2026Pronounced: 20.08.2026

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/250/2025-26/1083072774(1), dated 27.11.2025 involving proceedings under section 271 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

P a g e | 2 Baiju Nath Jha (AY: 2012-13)

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 849 days in filing of the assessee’s lower appeal instituted on 14.06.2024 agains

The order continues below.

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