What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the NFAC in the interest of justice. The matter was restored back to the NFAC for deciding the issues afresh on merits after giving the assessee an adequate opportunity of being heard.

The assessee filed an appeal before the ITAT against the order of the NFAC. The NFAC had dismissed the assessee's appeal in limine due to delay and lack of valid grounds for condonation. The assessment order was passed ex-parte.

What were the issues?

Whether the delay in filing the appeal before the lower appellate authority should be condoned to decide the case on merits.

Babita Devi vs Del-W-(49)(5) | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’: NEW DELHI

Before: SHRI S.RIFAUR RAHMAN

For Respondent: Shri Manoj Kumar, Sr. DR

Hearing: 14.07.2026Pronounced: 09.09.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.4393/DEL/2026 (Assessment Year: 2018-19) Babita Devi, vs. NFAC, H. No.22, Shiv Mandir Wali Gali, DEL-W-(49)(5), Bhorgarh, Narela, Delhi. Delhi - 110 040. (PAN : BGNPD7985B) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Manoj Kumar, Sr. DR Date of Hearing : 14.07.2026 Date of Pronouncement : 09.09.2026 O R D E R PER S.RIFAUR RAHMAN,AM: 1. This appeal is filed by the assessee against the order passed by the ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [for short ‘ld. CIT (A)] dated 09.02.2026 for the Assessment Year 2018-19.

None appeared on behalf of the assessee from the date of first posting on 22.06.2026. I proceeded to adjudicate the issue with the assistance of ld. DR of the Revenue.

2 ITA No.4393/Del/2026 3. At the time of hearing, it was observed that that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities and dismissed the appeal in limine by observing that the delay in filing of appeal is not accepted as the grounds sought for condonation of delay are not valid. Further, I observed that the assessment order passed by the Assessing Officer ex-parte. Ld. DR of the Revenue relied on the orders of the lower authorities.

I have considered the submissions of the ld. DR of the Revenue and perused the material on record. Upon careful consideration, in the interest of justice, the delay in filing the appeal before the ld. CIT (A) is condoned and the matter is restored back to the file of ld. CIT (A) for deciding the issues afresh on meirt, after giving adequate opportunity of being heard to the assessee. Assessee is directed to fully cooperate with the AO during the proceedings. I hold and direct accordingly.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on this 9th day of September, 2026.

Sd/- (S. RIFAUR RAHMAN) ACCOUNTANT MEMBER

Dated: 09.09.2026 TS

3 ITA No.4393/Del/2026

BABITA DEVI,DELHI vs. DEL-W-(49)(5), DELHI

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