MOHD TAZEEM,BIJNOR vs. ITO - 3(3), BIJNORE-1, BIJNOR

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.7808/Del/2025 Assessment Year: 2020-21 Mohd. Tazeem, Vs. Income Tax Officer, Chashirin B-24 Near Ward -3(3), Abdulla Primary School, Bijnore-1 Bijnor, Uttar Pradesh PAN: AGMPT4119M (Appellant) (Respondent) Assessee by Sh. Zoheb Hossain, Adv. Sh. Vivek Gurnani, Adv. Sh. Satyam, Adv. Department by Ms. Ankush Kalra, Sr. DR Date of hearing 30.04.2026 Date of pronouncement 30.04.2026 ORDER PER SATBEER SINGH GODARA, JM 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/250/2025-26/1081181816(1), dated 25.09.2025 involving proceedings under section 147 r.w.s. of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

ITA No.7808/Del/2025

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 of 57 days in filing of the assessee’s lower appeal instituted on 12.04.2025 against the Assessing Officer’s assessment framed on 15.01.2025, 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, we 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 its afresh appropriate adjudication within three effective opportunities subject to a rider that the taxpayer shall

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ITA No.7808/Del/2025

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 April, 2026 Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 14th May, 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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