KAMAL SINGH,CHARKHI DADRI vs. ITO, CHARKHI DADRI

PDF · subscribers
ITA 5328/DEL/2026Status: DisposedITAT Delhi31 July 2026AY 2018-193 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, citing the principle of substantial justice over technicalities, restored the appeal to the Assessing Officer. The taxpayer is to plead and prove their case at their own risk.

What were the facts?

The assessee filed an appeal before the CIT(A)/NFAC after a delay of 1035 days. The CIT(A)/NFAC refused to condone this delay, stating that the reasons provided were not justifiable.

What were the issues?

Whether the CIT(A)/NFAC erred in refusing to condone the significant delay in filing the appeal without considering the principles of substantial justice.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES, ‘SMC’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Pronounced: 07.07.2026

आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, �द�ली �द�ली पीठ� पीठ�, नई नई �द�ली �द�ली आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण �द�ली �द�ली पीठ� पीठ� नई नई �द�ली �द�ली INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER

ITA 5328/DEL/2026 िनधा�रणवष�/AssessmentYear:2018-19) KAMAL SINGH ITO VILLAGE JHOJHU KALAN LOHARU CHOWK CHARKHI DADRI-127310, CHARKHI DADRI Vs. CHARKHI DADRI-127310, CHARKHI DADRI-127306, HARYANA HARYANA अपीलाथ�Appellant ��थ� Respondent Permanent Account Number of Assessee: EIDPS0471N अपीलाथ��ारा/Appellant represented by: Sh. Deepak Singhal, CA ��थ��ारा/Respondentrepresented by: Sh. Nirmal Nangia, Sr.DR

सुनवाईकीतारीख/Date of conclusion of hearing: 07.07.2026 घोषणाकीतारीख/Date of pronouncement: 07.07.2026 आदेश / ORDER This assessee’s appeal for assessment year 2018-19, arises against the Ld. CIT(Appeals)/National Faceless Appeal Centre, New Delhi’s order in DIN & Order No : ITBA/NFAC/S/250/2025- 26/1087474504(1), dated 17.03.2026 involving proceedings under section 147 r.w.s144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused. 2. It emerges during the course of hearing that the learned CIT(A)/NFAC has refused to condone the delay of 1035 days in filing of

ITA 5328/DEL/2026 KAMAL SINGH

the assessee’s lower appeal instituted on 17.02.2026 against the Assessing Officer’s assessment framed on 20.03.2023 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, and restore the assessee’s instant appeal back to the Assessing Officer for his afresh appropriate adjudication within three 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 7th July, 2026. Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 31st July, 2026. f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ

ITA 5328/DEL/2026 KAMAL SINGH

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →