SATPAL NANDRAJOG,DELHI vs. DCIT, CIRCLE 58(1), DELHI

ITA 1218/DEL/2026Status: DisposedITAT Delhi13 August 2026AY 2017-1817 pages

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Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

For Appellant: Shri Abhishek Jain, C.A. and Ms. Sunidhi Sharma, Adv
For Respondent: Shri Ravi Kant Choudhary, Sr. D.R
Hearing: 18.05.2026Pronounced: 13.08.2026

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER :

This captioned appeal has been filed by the assessee against the order of the CIT(A)/NFAC Delhi dated 16.12.2024 arising from the assessment order dated 21.03.2022 under Section 147 r.w.s. 144 r.w.s 144B of the Income Tax Act, 1961 (‘the Act’) by the NFAC, Delhi concerning Assessment Year (A.Y.) 2017-18. [A.Y 2017-18]

2.

At the outset, the ld counsel of the assessee stated that the appeal was filed with a delay of 339 days. The reason for delay was that the assessee has not been mentally fit since 2011 and was under medical treatment and is not able to understand the nature and consequence of issues. We find that the assessee has sufficient

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