BIMLA SHARMA,SHALIMAR BAGH vs. INCOME TAX OFFICER, CIVIC CENTRE, DELHI

ITA 5766/DEL/2026Status: DisposedITAT Delhi31 July 2026AY 2019-203 pages

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 16.07.2026Pronounced: 16.07.2026

This assessee’s appeal for assessment year 2019-20, 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/250/2025-26/1084457802(1), dated 06.01.2026 involving proceedings under section 147 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

2.

Delay of 53 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.

It transpires during the course of hearing that the assessee/appellant is aggrieved against both the learned lower authorities’ respective assessments and the lower appellate findings h

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