M/S NITIN TYAGI ASHISH CHHATWAL,GHAZIABAD vs. INCOME TAX OFFICER, GHAZIABAD

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ITA 4804/DEL/2026Status: DisposedITAT Delhi22 July 2026AY 2017-183 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 condoned the delay in filing the appeal before the CIT(A)/NFAC, referencing the principle of substantial justice over technicalities. The appeal was restored to the CIT(A)/NFAC for fresh adjudication.

What were the facts?

The assessee filed an appeal before the CIT(A)/NFAC with a delay of 571 days. The CIT(A)/NFAC refused to condone this delay, stating that the reasons provided were not justifiable.

What were the issues?

Whether the delay in filing the appeal before the CIT(A)/NFAC should be condoned, considering the principles of substantial justice.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 30.06.2026Pronounced: 30.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.4804/Del/2026 Assessment Year: 2017-18 M/s. Nitin Tyagi Ashish Vs. Income Tax Officer -2(2)(1), Chhatwal, Ghaziabad R-13/8, Raj Nagar, Ghaziabad PAN: ABCFM4886B (Appellant) (Respondent)

Assessee by Sh. Vijay Sharma, CA Department by Sh. Manoj Kumar, Sr. DR

Date of hearing 30.06.2026 Date of pronouncement 30.06.2026 ORDER

This assessee’s appeal for assessment year 2017-18, 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/250/2025-26/1086072144(1), dated 16.02.2026 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

ITA No.4804/Del/2026

2.

It emerges during the course of hearing with the able assistance coming from the Revenue side that the learned CIT(A)/NFAC has refused to condone the delay of 571 days in filing of the assessee’s lower appeal instituted on 13.08.2021 against the Assessing Officer’s assessment framed on 21.12.2019, 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. Accordingly, the delay caused in filing the appeal before the CIT(A)/NFAC is condoned and the assessee’s instant appeal is restored back to the CIT(A)/NFAC for his afresh appropriate adjudication within three effective opportunities subject to a rider that the taxpayer shall

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ITA No.4804/Del/2026

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 30th June, 2026 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 22nd July, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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