SURENDRA SINGH,DELHI vs. ASSESSING OFFICER WARD 44(1), DELHI

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ITA 6031/DEL/2026Status: DisposedITAT Delhi09 July 2026AY 2019-203 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, emphasizing that technicalities should not impede substantial justice. The appeal was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee filed an appeal before the CIT(A)/NFAC with a delay of 47 days. The CIT(A)/NFAC refused to condone this delay, stating that the reasons provided were not justifiable.

What were the issues?

The primary issue was whether the delay in filing the appeal before the CIT(A)/NFAC should be condoned, considering the reasons provided by the assessee.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

For Appellant: Shri Ajay Sahu, CA
For Respondent: Shri Nirmal Nangia, Sr. DR
Hearing: 09.07.2026Pronounced: 09.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.- 6031/Del/2026 Assessment Year: 2019-20 Surender Singh, Vs. Assessing Officer, A1/166A, Madhu Vihar, Opposite Ward 44(1), Shyam Prasad Sani Mandir, Uttam Nagar, New Mukherjee Civic Centre, Block B & Delhi-110059. E-2, Jawaharlal Nehru Marg, Minto Road, New Delhi-110002. PAN: BBTPS9287A (Appellant) (Respondent) Assessee by Shri Ajay Sahu, CA Department by Shri Nirmal Nangia, Sr. DR

Date of hearing 09.07.2026 Date of pronouncement 09.07.2026 ORDER

This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, [in short, the “Ld. CIT(A)/NFAC”], Delhi’s order dated 19.09.2025 having Din & Order No.: ITBA/NFAC/S/250/2025-26/1080915702(1), involving proceedings under section 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Heard both the parties. Case file perused.

ITA No.- 6031/Del/2026 Surendra Singh 3. 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 of 47 days in filing of the assessee’s lower appeal instituted on 29.05.2024 against the Assessing Officer’s assessment framed on 14.03.2024, thereby holding that the same had not been explained in light of the justifiable reasons.

4.

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.

5.

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) 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.

ITA No.- 6031/Del/2026 Surendra Singh 6. This assessee’s appeal is allowed for statistical purposes.

Order pronounced in the open court on 09th July, 2026

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER

Dated: 17th July, 2026. Pooja. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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