S S EXPORTS,JALANDHAR vs. INCOME TAX OFFICER WARD-1(1), JALANDHAR

ITA 749/ASR/2025Status: DisposedITAT Amritsar29 July 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It restored the appeal to the file of the NFAC for de novo adjudication on merits, granting the assessee an opportunity to be heard.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 187 days. The ITAT noted that the lower appellate authority had decided the issue ex parte without adjudicating 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 authority warrants a fresh adjudication on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION 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 29.01.2025 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi for Assessment Year 2018-19. 2. At the outset, it was brought to our notice that there is a delay of 187 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

2 749/Asr/2025 prevail over technical considerations, we are satisfied that the assessee was preve

The order continues below.

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