MAHENDER SINGH RANA,NEW DELHI vs. IO WARD 28 (4), NEW DELHI

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ITA 6098/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 obstruct 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 447 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 principles of substantial justice over technicalities.

Which sections of the Income-tax Act were involved?

Section 147

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

P a g e | 1 ITA No.6098/Del/2026 Mahender Singh Rana (AY: 2012-13) IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.6098/Del/2026 Assessment Year: 2012-13 Mahender Singh Rana Vs. Income Tax Officer C/o C Mohan Jain And Co. Ward-28(4), 204, Triveni Coplex, Income Tax Department E-10/11/12, Jawahar Park Civic Centre, Laxmi Nagar, Near Heera New Delhi Sweets, New Delhi – 110092 PAN: AMPPR1217B (Appellant) (Respondent)

Assessee by Sh. C.M. Jain, CA 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 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/250/2025-26/1086935961(1), dated 06.03.2026 involving proceedings under section 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

P a g e | 2 ITA No.6098/Del/2026 Mahender Singh Rana (AY: 2012-13) Heard both the parties. Case file perused. 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 447 days in filing of the assessee’s lower appeal instituted on 25.03.2021 against the Assessing Officer’s assessment framed on 04.12.2019, 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 his afresh appropriate adjudication within three effective opportunities subject to a rider that the taxpayer

P a g e | 3 ITA No.6098/Del/2026 Mahender Singh Rana (AY: 2012-13) 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 20th August, 2026

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 10th September, 2026. Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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