ASLAM AHMED QUREESHI,BULAND SHAHR vs. INCOME TAX OFFICER , BULAND SHAHR

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ITA 5500/DEL/2026Status: DisposedITAT Delhi22 July 2026AY 2012-133 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 held that technicalities should not stand in the way of substantial justice and condoned the delay in filing the appeal before the CIT(A)/NFAC. The appeal was restored for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A)/NFAC was dismissed due to a delay in filing, which the CIT(A)/NFAC refused to condone. The assessee had filed a condonation petition explaining the reasons for the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A)/NFAC should be condoned to allow for substantial justice.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 08.07.2026Pronounced: 08.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI

BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER

ITA No.5500/Del/2026 Assessment Year: 2012-13

ASLAM AHMED QUREESHI, Vs. Income Tax Officer, NARSAL GHAT LODHON BULANDSHAHR, WALI GALI, TEACHERS COLONY, BULANDSHAHR, BULANDSHAHR UTTAR PRADESH-203001 UTTAR PRADESH-203001

PAN: AAIPQO998F (Appellant) (Respondent)

Assessee by Sh. V. Raja Kumar, Adv. Department by Sh. Nirmal Nangia, Sr. DR.

Date of hearing 08.07.2026 Date of pronouncement 08.07.2026

ORDER This assessee’s appeal for assessment year 2012-13, arises

against the Commissioner of Income Tax (Appeals)/National

Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi order

dated 25.03.2026 involving proceedings under section 147/144 of

the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

2.

It emerges during the course of hearing with the able

assistance coming from both the parties that the learned

CIT(A)/NFAC has refused to condone the delay in dispute in filing

of the assessee’s lower appeal instituted against the Assessing

Officer’s assessment framed, 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

plead and prove the case at his own risk and responsibility, in

consequential proceedings. Ordered accordingly.

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5.

This assessee’s appeal is allowed for statistical purposes.

Order pronounced in the open court on 8th July, 2026.

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

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