ABDUL MAJID NOORANI,HARYANA vs. ASSESSING OFFICER, WARD 52(3), DELHI, DELHI

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ITA 2281/DEL/2026Status: DisposedITAT Delhi29 April 2026AY 2017-183 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 it. It held that technicalities should not impede substantive justice and restored the case to the CIT(A)/NFAC for fresh adjudication on merits.

What were the facts?

The assessee filed an appeal before the ITAT with a significant delay. The CIT(A)/NFAC had refused to condone a delay in the assessee's lower appeal without issuing notice.

What were the issues?

Whether the CIT(A)/NFAC was justified in refusing to condone the delay in the lower appeal without proper notice, and whether substantive justice should prevail over technical procedural delays.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

For Appellant: Adv. (VC), Ms. Lakshika, Adv
For Respondent: DR (VC)
Hearing: 22.04.2026Pronounced: 22.04.2026

This assessee’s appeal for assessment year 2017-18, 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/250/2024-25/1069875695(1) dated 23.10.2024, 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.2281/Del/2026

2.

Delay of 424 days in filing of the instant appeal is condoned in light of assessee’s condonation averments going unrebutted from the revenue side as per Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).

3.

It next transpires that the learned CIT(A)/NFAC has refused to condone alleged 60 days delay on the assessee’s part in institution of his lower appeal on 14.08.2021 against the assessment order in question dated 26.12.2019. The assessee case is neither is said lower appeal suffered from any delay nor the learned CIT(A) had issued any notice to him before refusing the same to be condoned the same. Be that as it may, this tribunal’s is of the considered view in light of the aforesaid case law that all such technical aspects must make way for the case of substantive justice. The assessee’s instant appeal is accordingly restored back to the CIT(A)/NFAC for his fresh appropriate adjudication on merits preferably within three effective opportunities subject to a rider that he shall plead and prove all the relevant facts at its own risk and responsibility in consequential proceedings.

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ITA No.2281/Del/2026

4.

This assessee’s appeal is allowed for statistical purposes.

Order pronounced in the open court on 22nd April, 2026

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 29.04.2026 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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