PAWAN KUMAR JAIN,DELHI vs. ACIT/ DCIT, CENTRAL CIRCLE 13, DELHI

PDF · subscribers
ITA 7801/DEL/2025Status: DisposedITAT Delhi29 April 2026AY 2021-223 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), emphasizing that technicalities should not obstruct substantial justice. The appeal was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was filed with a delay of 329 days. The CIT(A) refused to condone this delay, holding that the reasons provided were not justifiable.

What were the issues?

Whether the CIT(A) was justified in refusing to condone the delay in filing the appeal. The importance of substantial justice over technicalities in condoning delays.

Which sections of the Income-tax Act were involved?

Section 153C

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. Amisha S. Gupt, CIT(DR)
Hearing: 29.04.2026Pronounced: 29.04.2026

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.7801/Del/2025 Assessment Year: 2021-22 Sh. Pawan Kumar Jain, Vs. ACIT/DCIT, WZ-107B, 2nd Floor, Central Circle-13, Near Hotel Royal, New Delhi New Delhi PAN: AAOPJ3710C (Appellant) (Respondent) Assessee by Sh. Subhash Chand Jain, Adv. Department by Ms. Amisha S. Gupt, CIT(DR)

Date of hearing 29.04.2026 Date of pronouncement 29.04.2026 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2021-22, arises against the Commissioner of Income Tax (Appeals) [in short, the “CIT(A)”], Delhi’s-26 order dated 29.09.2025 having DIN and order no. ITBA/APL/S/250/2025-26/1081304585(1), involving proceedings under section 153C r.w.s. of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

ITA No.7801/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 329 days in filing of the assessee’s lower appeal instituted on 13.02.2025 against the Assessing Officer’s assessment framed on 21.03.2024, 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

2 | P a g e

ITA No.7801/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 29th April, 2026 Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 12th May, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

3 | P a g e

More judgments on Section 153C

All 9,619 judgments and leading authorities on Section 153C →

Recent GST High Court judgments

Search GST case law →