SHIVANG VASHISTHA,SAHARANPUR vs. ITO WARD-2(2)(3), GHAZIABAD

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ITA 3793/DEL/2025Status: DisposedITAT Delhi13 May 2026AY 2016-172 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the assessee had sufficient cause for the delay in filing the appeal before the CIT(A). Therefore, the Tribunal directed the CIT(A) to condone the delay and decide the appeal on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine due to a delay in filing. The assessee sought condonation of this delay, citing sufficient cause.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was to be condoned. Whether the notice under Section 148 was validly issued by the jurisdictional AO in the context of faceless assessment.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 144B

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & SHRI M. BALAGANESH

For Appellant: Shri K. R. Rastogi, Adv
For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Hearing: 12/03/2026Pronounced: 13/05/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 3793/Del/2025 (Assessment Year: 2016-17) Shivang Vashistha Vs. The Assessment Unit, A-65, Delhi Road, Old Avas Income Tax Department / Vikas, Saharanpur-247001 The Income Tax Officer, U.P. Ward-2(2)(3), CGO-II, Hapur Chungi, Ghaziabad, U.P.-201002. (Appellant) (Respondent) PAN: ADXPV9883E

Assessee by : Shri K. R. Rastogi, Adv Revenue by: Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing 12/03/2026 Date of pronouncement 13/05/2026

O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.3793/Del/2025 for AY 2016-17, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 21.04.2025 against the order of assessment passed u/s 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 13.03.2024 by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’).

2.

At the outset, we find that the assessee had raised an additional ground challenging the validity of notice issued under section 148 of the Act by the Jurisdictional Assessing Officer as bad in law, as according to assessee, it had to be issued only by the Faceless Assessing Officer. This

ITA No. 3793/Del/2025 Shivang Vashistha

issue was stated to be not pressed by the Learned AR at the time of hearing. Accordingly, the additional ground is not even admitted herein.

3.

We find on perusal of the order of the Learned CITA, there was a delay in filing of appeal before the Learned CITA by the assessee and the Learned CITA had not condoned the delay and dismissed the appeal of the assessee in limine. But on perusal of the reasons adduced in the delay condonation petition, we are of the considered view that the assessee was prevented from sufficient cause in not filing the appeal in time before the Learned CITA. Hence we hereby direct the Learned CITA to condone the delay, admit the appeal of the assessee for adjudication and pass a speaking order on merits of the grounds raised before him afresh in accordance with law. Accordingly, the grounds raised by the assessee are allowed for statistical purposes.

4.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 13/05/2026.

-Sd/- -Sd/- (SATBEER SINGH GODARA) (M BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated: 13/05/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

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