MOAJAM ALI,DELHI vs. INCOME TAX OFFICER, WARD 35(1), DELHI

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ITA 6272/DEL/2025Status: DisposedITAT Delhi29 April 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals before the NFAC, finding the assessee's reasons to be sufficient. The appeals were restored to the NFAC for a decision on merits after providing an opportunity for a hearing.

What were the facts?

The assessee filed appeals before the ITAT against the orders of the NFAC which had dismissed the assessee's appeals due to significant delays. The assessee cited the Covid-19 pandemic as a reason for the delay.

What were the issues?

Whether the delay in filing appeals before the lower appellate authority was sufficiently explained and whether the assessee should be granted an opportunity for a hearing on merits.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

Hearing: 26.02.2026Pronounced: 29.04.2026

PER ANUBHAV SHARMA, JM:

These are appeals preferred by the assessee against the common order

dated 06.07.2025 of the Ld. National Faceless Appeal Centre (NFAC)

(hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for

P a g e | 2 ITA Nos. 6271 & 6272/Del/2025 Moajam Ali (AY: 2017-18 & 2019-20)

short) in appeals filed before him against the intimation orders of the ld.

Assessing Officer (hereinafter referred to as the Ld. AO, for short) passed u/s

143(1)/147 r.w.s 144 read with Section 144B of the Income-tax Act, 1961

(hereafter referred to as ‘the Act’). Further details of the orders of the lower

authorities are as under : -

ITA No. & Ld. FAA who Appeal No. & Date of order AO who passed the AY passed the appellate of the Ld. FAA assessment order & order Date of order 6271/D/25 NFAC, Delhi DIN & Order No : ITO, ward 35(4) 2017-18 ITBA/NFAC/S/250/2025- 23.12.2019 26/1078216014(1) Dated 06.07.2025 6272/D/25 NFAC, Delhi DIN & Order No : Assessment Unit, 2019-20 ITBA/NFAC/S/250/2025- Income Tax 26/1078216008(1) Department Dated 06.07.2025 21.03.2024

2.

At the time of hearing none has appeared for the assessee in spite of

notices being repeatedly issued. The ld. DR has pointed out that there is a

delay of 4 days in filing the appeal before this Tribunal. At the same time we

find that there was delay of over 1900 days in filing appeal before ld. CIT(A)

in AY: 2017-18 and 424 days delay in AY: 2019-20 the reasons cited by the

appellant was intervening Covid-19 pandemic. However, that has not been

found to be satisfactory explanation and thus, delay was not condoned and

P a g e | 3 ITA Nos. 6271 & 6272/Del/2025 Moajam Ali (AY: 2017-18 & 2019-20) appeals were dismissed. We find that assessee is an individual and the

reasons cited was sufficient. Thus, we admit the appeals for hearing. The delay is condoned and the appeals are restored to the files of ld. CIT(A) to give opportunity of hearing and decide the appeals on merits or legal issue, if

any, raised by the assessee. The appeals are allowed for statistical purposes.

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

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