PARMOD KUMAR CHAWLA,KARNAL vs. ITO WARD-1-KARNAL, KARNAL

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 Nos.7811 & 7810/Del/2025 Assessment Year: 2022-23 Sh. Pramod Kumar Chawla, Vs. Income Tax Officer, Anjanthali, 86, Sector-14, Ward-1, Urban Estate, Karnal Karnal PAN: AAGFP071L (Appellant) (Respondent) Assessee by Sh. Gurjeet Singh, CA Sh. Rakesh Jain, 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 These assessee’s twin appeals ITA Nos.7811 & 7810/Del/2025 for assessment year 2022-23 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s orders, both dated 29.09.2025 having DINs and orders no. ITBA/NFAC/S/250/2025- 26/1081302847(1) and ITBA/NFAC/S/250/2025- 26/1081305398(1) involving proceedings under section 144 and

ITA Nos.7810 & 7811/Del/2025

271AAC1 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively. 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 478 days in filing both the assessee’s lower appeals instituted on 04.08.2025 against the Assessing Officer’s assessment framed on 12.03.2024 in quantum and 19.09.2024 in penalty 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 both the quantum as well as penalty appeals before the CIT(A)/NFAC is condoned and the assessee’s instant

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ITA Nos.7810 & 7811/Del/2025

appeals are restored back to the CIT(A)/NFAC for their 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. These assessee’s twin appeals ITA Nos. 7811 & 7810/Del/2025 are allowed for statistical purposes. A copy of this common order be placed in the respective case files. Order pronounced in the open court on 30th April, 2026 Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 15th 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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