SHRI SATNAM SINGH S/O. SH. BALBIR SINGH,BATHINDA vs. INCOME TAX OFFICER WARD-1, SRINAGAR

ITA 286/ASR/2026Status: DisposedITAT Amritsar29 July 2026AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, considering the reasons provided by the assessee. The appeal was restored to the NFAC for de novo adjudication on merits, ensuring a fair hearing for the assessee.

What were the facts?

The assessee filed an appeal before the ITAT with a significant delay of 754 days. The National Faceless Appeal Centre (NFAC) had previously 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 by the NFAC warrants a fresh adjudication on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SHRI M. BALAGANESH AM, &

For Appellant: Ms Jyotsana, CA
Hearing: 27.07.2026Pronounced: 29.07.2026

PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order dated 29.11.2023 passed by the learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi dated for Assessment Year 2012-13. 2. At the outset, it was brought to our notice that there is a delay of 754 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 prevail over technical considerations, w

The order continues below.

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