LEELA VATI,WEST DELHI vs. DEL W WARD 45(1), CIVIC CENTRE,NEW DELHI

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ITA 4076/DEL/2026Status: DisposedITAT Delhi08 July 2026AY 2020-213 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the assessee's appeal before the CIT(A)/NFAC, citing the principle of substantial justice. The appeal was restored to the CIT(A)/NFAC for fresh adjudication.

What were the facts?

The assessee filed an appeal before the ITAT after a delay of 44 days. The CIT(A)/NFAC had previously refused to condone a delay of 89 days in the assessee's lower appeal.

What were the issues?

Whether the CIT(A)/NFAC was justified in refusing to condone the delay in filing the assessee's appeal, and whether the delay should be condoned in the interest of substantial justice.

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

Hearing: 03.06.2026Pronounced: 03.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.4076/Del/2026 Assessment Year: 2020-21 Smt. Leela Vati, Vs. NFAC, A-29, K-5 Extension, Delhi Bhagwati Garden, Mohan Garden, Uttam Nagar, Delhi -110 059 PAN: ATNPV5252D (Appellant) (Respondent) Assessee by None Department by Sh. Manoj Kumar, Sr. DR

Date of hearing 03.06.2026 Date of pronouncement 03.06.2026 ORDER This assessee’s appeal for assessment year 2020-21, 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/250/2025-26/1083347613(1), dated 05.12.2025 involving proceedings under section 147 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None appears at the assessee’s behest. She is accordingly proceeded ex-parte.

ITA No.4076/Del/2026

2.

Delay of 44 days in filing of the assessee’s instant appeal is condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 3. 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 89 days in filing of the assessee’s lower appeal instituted on 06.04.2025 against the Assessing Officer’s assessment framed on 09.12.2024, 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

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ITA No.4076/Del/2026

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. Order pronounced in the open court on 3rd June, 2026 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 8th 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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