ANIL TYAGI L/H OF LATE SMT. SURESH DEVI,GHAZIABAD vs. ITO WARD 2(3), GHAZIABAD

ITA 7501/DEL/2026Status: DisposedITAT Delhi19 August 2026AY 2011-123 pages
AI SummaryAllowed

What were the facts?

The assessee filed an appeal with a significant delay of 813 days. The assessee's counsel argued that communication gaps prevented them from presenting all relevant facts in the lower appellate proceedings.

What did the Tribunal hold?

The Tribunal condoned the delay and restored the appeal to the CIT(A)/NFAC for fresh adjudication. The CIT(A)/NFAC was directed to first decide the appellant's status as a legal representative of the deceased assessee.

What were the issues?

Whether the appeal should be restored to the lower appellate authority due to communication gaps and the appellant's status as a legal representative of a deceased assessee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 2(29),Section 2(11)

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

For Appellant: Adv. Sh. Pushkar Panday, Adv
Hearing: 19.08.2026Pronounced: 19.08.2026

This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appeals)/NFAC, Delhi [in short, the “CIT(A)”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1060450103(1), dated 02.02.2024 involving proceedings under section 143(3) r.w.s. 147 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Delay of 813 days in filing of the assessee’s instant appeal is condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).

3.

Learned counsel submits that on account of communication gaps at various levels, the assessee could not appear to plead and prove all

The order continues below.

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