JAI PRAKASH THAKUR,VILL- BRAHMOTRA BLOCK - PANDAUL vs. WARD 34(1), DELHI, CIVIC CENTRE,NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.2946/Del/2026 Assessment Year: 2017-18 Jai Prakash Thakur, Vs. Ward 32(1), Vill.- Brahmotra, Block - Delhi Pandaul, Madhubani, Bihar -847234 PAN: AEJPT2781E (Appellant) (Respondent) Assessee by Sh. Abhishek Gupta, CA Department by Sh. Manoj Kumar, Sr. DR

Date of hearing 29.06.2026 Date of pronouncement 29.06.2026 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/250/2025-26/1085055724(1), dated 22.01.2026 involving proceedings under section 147 r.w.s. 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 the Revenue side that the learned

ITA No.2946/Del/2026

CIT(A)/NFAC has refused to condone the delay of 119 days in filing of the assessee’s lower appeal instituted on 20.08.2025 against the Assessing Officer’s assessment framed on 19.03.2024, 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. 5. This assessee’s appeal is allowed for statistical purposes.

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ITA No.2946/Del/2026

Order pronounced in the open court on 29th June, 2026 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 15th 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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