DEVENDER KUMAR BAHL,DELHI vs. ITO WARD 35(1), DELHI

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ITA 8039/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. Therefore, the Tribunal directed the NFAC to condone the delay, admit the appeal, and pass a speaking order on merits after providing a reasonable opportunity of being heard.

What were the facts?

The assessee filed an appeal before the NFAC with a delay of 12 days. The NFAC dismissed the appeal in limine without condoning the delay. The assessee provided reasons for the delay in filing the appeal.

What were the issues?

Whether the delay in filing the appeal before the NFAC was sufficiently explained and should be condoned. Whether the NFAC erred in dismissing the appeal without adjudicating on merits.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

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. BALAGANESHShri Devender Kumar Bahl,

For Appellant: Shri V. K. Sabharwal, Adv, Shri Rajiv Kumar, Adv
For Respondent: Shri Ravi Kant Chaudhary, Sr. DR
Hearing: 23/03/2026Pronounced: 23/03/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 8039/Del/2025 (Assessment Year: 2016-17) Shri Devender Kumar Bahl, Vs. Assessing Officer, C/o. Sabharwal & Partners, Ward-35(1), 4819/24, Mathur Lane, Ansari New delhi Road, Daryaganj, New Delhi (Appellant) (Respondent) PAN: ASHPB2927N

Assessee by : Shri V. K. Sabharwal, Adv Shri Rajiv Kumar, Adv Revenue by: Shri Ravi Kant Chaudhary, Sr. DR Date of Hearing 23/03/2026 Date of pronouncement 23/03/2026

O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.8039/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 03.10.2025 against the order of assessment passed u/s 144 r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 28.02.2024 by the Assessing Officer, Assessment Unit, Income Tax Department (hereinafter referred to as ‘ld. AO’).

2.

We find on perusal of the order of the Learned NFAC, there was a delay in filing of appeal before the Learned NFAC by the assessee by 12 days and the Learned NFAC 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

ITA No. 8039/Del/2025 Shri Devender Kumar Bahl

that the assessee was prevented from sufficient cause in not filing the appeal in time before the Learned NFAC. Hence in the interest of justice and fairplay, we hereby direct the Learned NFAC 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. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with Learned NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.

3.

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

Order pronounced in the open court on 23/03/2026.

-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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