SUNITA,JHAJJAR vs. ITO, WARD 2, ROHTAK, ROHTAK

ITA 24/DEL/2026Status: DisposedITAT Delhi13 May 2026AY 2015-163 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before itself and also before the First Appellate Authority. The case was restored to the CIT(A) for a fresh decision after providing an opportunity of hearing to the assessee.

What were the facts?

The assessee filed an appeal before the NFAC beyond the stipulated period. The NFAC dismissed the appeal due to a delay of 110 days, citing the assessee's plea of being a housewife, old, and unaware of e-proceedings.

What were the issues?

Whether the delay in filing the appeal before the NFAC should be condoned, considering the assessee's circumstances. Whether the assessment order passed under Section 147 read with Section 144 was valid.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, DELHI

Before: SHRI M BALAGANESH & SHRI ANUBHAV SHARMA

For Appellant: Adv. Sh.Nakul Gupta, Adv

Hearing: 12.05.2026Pronounced: 12.05.2026

PER ANUBHAV SHARMA, JM:

This appeal is preferred by the Assessee against the order dated

22.08.2025 of the Ld. National Faceless Appeal Centre (NFAC)

Delhi(hereinafter referred as Ld. First Appellate Authority or in short Ld.

P a g e | 2 ITA No.24/Del/2026 Sunita (AY: 2015-16)

‘FAA’) DIN & Order No : ITBA/NFAC/S/250/2025-26/1079874255(1)

arising out of the assessment order dated 11.01.2024 u/s 147 r.w.s 144 of the

Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the

NWR-W (54)(2) for AY: 2015-16.

At the time of hearing ld. Counsel has pointed out about the delay in

filing of the appeal to the extent of 62 days for which an application for

condonation of delay has been filed. At the same time we find that the appeal

has been dismissed by NFAC on the basis of delay of 110 days, we find that

in para 7 NFAC has observed as follows:

“The appeal has not been filed within the stipulated period of thirty days from the date of service of the notice of demand relating to the assessment order. It is noticed from Form No. 35 that the appeal was filed on 01.05.2024, whereas the date of the order is 11.01.2024. Thus, the appeal in present case has been filed after delay of 110 days. The appellant has sought condonation of delay in Form 35 as under: “As the assessee is housewife and is of old age and was not aware of e- proceedings assessee prays for the condonation of delay in submitting the appeal.”

We are of the considered view that assessee is an individual and taken

such a plea of not being served of the assessment orders physically and

otherwise was not aware of the technicalities of ITBA, then the ld. tax

authorities should be more prudent and compassionate to consider

P a g e | 3 ITA No.24/Del/2026 Sunita (AY: 2015-16) condonation of delay specially when the delay is not of any exceptional

period.

In the light of aforesaid, we condone the delay before this Tribunal and

further we condone the delay of filing of appeal before ld. First Appellate

Authority. The issue on merits as well as law is restored to the files of ld.

CIT(A) for passing order afresh after giving an opportunity of hearing to the

assessee. The appeal is allowed for statistical purposes.

Order pronounced in the open court on 12.05.2026