What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to the satisfactory reasons provided by the assessee. The appeal was restored to the CIT(A) for a fresh decision after issuing a new notice.

The assessee's appeal was decided ex-parte by the CIT(A) as notices were sent to the professional's email, which was not monitored. The assessee later submitted that they suffered a cardiac arrest, causing a delay in filing the appeal.

What were the issues?

Whether the CIT(A) erred in deciding the appeal ex-parte without proper representation from the assessee, and if the delay in filing the appeal should be condoned.

Suresh Chand Goel, New Delhi vs ITO | ITAT Delhi 2026

Income Tax Appellate Tribunal, “A” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

For Appellant: Ms. Kashish Gupta, CA

Hearing: 26.02.2026Pronounced: 29.04.2026

PER ANUBHAV SHARMA, JM:

This appeal preferred by the assessee against the order dated

05.12.2024 of Ld. NATIONAL FACELESS APPEAL CENTRE (NFAC),

P a g e | 2 ITA No. 4380/Del/2025 Suresh Chand Goel (AY: 2017-18) DELHI (hereinafter referred to as the First Appellate Authority or ‘the ld.

FAA’ for short) in DIN & Order No : ITBA/NFAC/S/250/2024-

25/1070907408(1) arising out of the assessment order dated 23.12.2019 u/s

144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed

by ITO, Ward 47(1), Delhi for AY: 2017-18.

On hearing both sides we find that ld. CIT(A) has mentioned in the

impugned order that all the notices were issued to the assessee on an e-mail

but ld. AR mentioned that the e-mail of the professional who had filed the

appeal was mentioned and as there was no response so the ld. CIT(a)

proceeded to decide it without any representation and submissions of the

assessee. Ld. AR submitted before us that assessee had suffered cardic arrest

and was not in a position to follow the proceedings and on that count even

there is delay in filing of appeal by 137 days before this tribunal. An

application for condonation of delay stands filed along with an affidavit and

supporting documents in the form of medical record.

Considering that assessee is an individual, we condone the delay as a

reasons appear to quite satisfactory and allow the appeal of the assessee for

P a g e | 3 ITA No. 4380/Del/2025 Suresh Chand Goel (AY: 2017-18) statistical purposes, restoring the issue on merits as well as law, to the files of

ld. CIT(A) to give a fresh notice to the assessee and decide afresh.

Order pronounced in the open court on 29.04.2026

Sd/- Sd/- (Manish Agarwal) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 29.04.2026 Rohit, Sr. PS

SURESH CHAND GOEL,NEW DELHI vs. ITO WARD-47(1), DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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