VINOD CHOUDHARY,LONI, GHAZIABAD vs. WARD 2(2)(1) GHAZIABAD, GHAZIABAD

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ITA 6733/DEL/2026Status: DisposedITAT Delhi11 August 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, citing the principle of substantial justice over technicalities. 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 645 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 based on the provided reasons, and if the principle of substantial justice should prevail over procedural technicalities.

Which sections of the Income-tax Act were involved?

Section 144,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: 05.08.2026Pronounced: 05.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.6733/Del/2026 Assessment Year: 2012-13 Vinod Choudhary, Vs. Ward 2(2)(1) Ghaziabad, F-128, Loni, S.O. Loni CGO Comple-II, Dehat, Ghaziabad- 201102, Purani Hapur Chungi, Uttar Pradesh Ghaziabad- 201002 PAN: BGQPK3454D (Appellant) (Respondent) Assessee by Sh. Pratham Bhatia, CA Department by Sh. Manoj Kumar, Sr. DR

Date of hearing 05.08.2026 Date of pronouncement 05.08.2026 ORDER PER SATBEER SINGH GODARA, JM: 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/250/2025-26/1083352523(1), dated 05.12.2025 involving proceedings under section 144/147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

ITA No.6733/Del/2026

2.

It emerges during the course of hearing with the able assistance coming from both the parties that the learned CIT(A)/NFAC has refused to condone the delay of 645 days in filing of the assessee’s lower appeal instituted on 20.09.2021 against the Assessing Officer’s assessment framed on 15.11.2019, 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 its afresh appropriate adjudication within three

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ITA No.6733/Del/2026

effective opportunities subject to a rider that the taxpayer 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 05.08.2026 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated:11.08.2026 Pooja Mittal/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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