IMTIYAZ AHMAD BEIGH,SRINAGAR vs. INCOME TAX OFFICER WARD-1, SRINAGAR

ITA 565/ASR/2025Status: DisposedITAT Amritsar29 July 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, considering the reasons provided. It further restored the appeal to the NFAC for a fresh adjudication on merits, ensuring the assessee is given a reasonable opportunity to be heard.

What were the facts?

The assessee filed an appeal before the ITAT with a significant delay of 375 days. The lower appellate authority (NFAC) had decided the issue ex parte without a detailed adjudication on merits.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the ex parte decision of the lower appellate authority warrants a de novo adjudication.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, ‘DB’ AMRITSAR

Before: SHRI M. BALAGANESH AM, &

For Respondent: Smt. Kulwinder Kaur, Sr.DR
Hearing: 27.07.2026Pronounced: 29.07.2026

PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order dt 5.4.2024 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi for Assessment Year 2017-18. 2. At the outset, it was brought to our notice that there is a delay of 375 days in filing the present appeal before the Tribunal. Considering the reasons adduced in the condonation petition and keeping in view the settled proposition that substantial justice should

2 565/Asr/2025 prevail over technical considerations, we are satisfied that the assessee was prevente

The order continues below.

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