What did the Tribunal hold?

The Tribunal condoned the delay and restored the appeal back to the CIT(A). The CIT(A) is directed to adjudicate the matter afresh within three effective opportunities of hearing.

The assessee filed an appeal with a significant delay of 341 days. The assessee claimed communication gaps prevented them from presenting all relevant facts during the lower appellate proceedings.

What were the issues?

Whether the assessee's appeal should be heard on merits despite a significant delay, considering alleged communication gaps.

Akhtar Khan, New Delhi vs ITO | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 02.06.2026Pronounced: 02.06.2026

This assessee’s appeal for assessment year 2014-15, arises against the Commissioner of Income Tax (Appeals-20 [in short, the “CIT(A)”], New Delhi’s order dated 01.02.2018 passed in case No. 10685/2016-17, involving proceedings under section 144 of the Income-tax Act, 1961; hereinafter referred to as ‘the Act’.

Heard both the parties. Case file perused.

ITA No.3802/Del/2026

2 For the reasons stated in the assessee’s condonation averments, delay of 341 days in filing of the instant appeal is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).

Learned counsel submits that on account of communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings and therefore, larger interest of justice would be met, in case, the matter may be restored back to the Assessing Officer. The Revenue vehemently support the learned lower authorities action making addition(s) herein on merits.

Be that as it may, the fact remains that possibility of some communication gaps at various levels in such an instance could not be altogether ruled out. It is therefore deemed appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the CIT(A) for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly. 2 | P a g e

ITA No.3802/Del/2026

This assessee’s appeal is allowed for statistical purposes

Order pronounced in the open court on 2nd June, 2026. Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 29.06.2026 Pooja Mittal/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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AKHTAR KHAN,NEW DELHI vs. INCOME TAX OFFICER, 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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