SATBIR,SOUTH DELHI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, CIVIC CENTRE, NEW DELHI

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ITA 7913/DEL/2025Status: DisposedITAT Delhi14 May 2026AY 2018-193 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A)/NFAC, referencing the principle of substantial justice over technicalities. The appeal was restored to the CIT(A)/NFAC for fresh adjudication.

What were the facts?

The assessee filed an appeal before the CIT(A)/NFAC with a delay of 686 days. The CIT(A)/NFAC refused to condone this delay, stating that the reasons provided were not justifiable.

What were the issues?

Whether the delay in filing the appeal before the CIT(A)/NFAC was sufficiently explained and should be condoned to allow for substantial justice.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

For Respondent: Ms. Ankush Kalra, Sr. DR
Hearing: 14.05.2026Pronounced: 14.05.2026

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.7913/Del/2025 Assessment Year: 2018-19 Sh. Satbir, Vs. Assessment Unit, B-10, Aali Extension, Income Tax Department, Sarita Vihar, South Delhi, Ward-28(5), Delhi New Delhi PAN: CCKPS2482N (Appellant) (Respondent) Assessee by Sh. Sunil Joshi, CA Department by Ms. Ankush Kalra, Sr. DR

Date of hearing 14.05.2026 Date of pronouncement 14.05.2026 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2018-19, 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/250/2025-26/1080846584(1), dated 17.09.2025 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

ITA No.7913/Del/2025

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 686 days in filing of the assessee’s lower appeal instituted on 19.02.2025 against the Assessing Officer’s assessment framed on 17.02.2023, 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.7913/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 14th May, 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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