SHOBHA JHA,UTTAR PRADESH vs. ASSESSING OFFICER, BIHAR

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ITA 1723/DEL/2026Status: DisposedITAT Delhi21 April 2026AY 2015-164 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 the CIT(A)/NFAC, citing the principle that technicalities should not obstruct substantial justice. The appeal was restored to the CIT(A)/NFAC for fresh adjudication.

What were the facts?

The assessee filed an appeal before the CIT(A)/NFAC with a delay of 215 days. The CIT(A)/NFAC refused to condone this delay, stating the reasons provided were not justifiable.

What were the issues?

Whether the delay in filing the appeal before the CIT(A)/NFAC should be condoned to allow for substantial justice, despite the reasons not being considered justifiable by the lower appellate authority.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 08.04.2026Pronounced: 08.04.2026

1 ITA No. 1723/Del/2026 SHOBHA Jha IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.1723/Del/2026 Assessment Year:2015-16 Shobha Jha Vs Assessing Officer c-303, ATS Greena-1 Sector-50, ITO, Court Area, Jamui Noida H.O. Gautam Buddha More, ITO, Ward 2(5), Nagar, Gautam Buddha Nagar, Lakhisarai, Bihar 201301, Uttar Pradesh PAN: AMZPJ4889K (Appellant) (Respondent)

Assessee by Sh. Ganesh Kanodia, CA(VC) Department by Sh. Ravi Kant Chaudhary, Sr. DR Date of hearing 08.04.2026 Date of pronouncement 08.04.2026

ORDER This assessee’s appeal for assessment year 2015-16, arises

against the Commissioner of Income Tax (Appeals)/National

Faceless Appeal Centre, [in short, the “Ld. CIT(A/NFAC”], Delhi’s

order dated 22/12/2025 passed in case no. CIT(A), Delhi-

NFAC/2015-16/10402735, involving proceedings under section 147

r.w. Section of the Income-tax Act, 1961 (hereinafter referred to as

‘the Act’).

2.

Heard both the parties. Case file perused.

2 ITA No. 1723/Del/2026 SHOBHA Jha 2. It emerges during the course of hearing with the able

assistance coming from both the parties that the learned

CIT(A)/NFAC has refused to condone the delay of 215 days in filing

of the assessee’s lower appeal instituted on 22/12/2025 against the

Assessing Officer’s assessment framed on 17/01/2024, thereby

holding that the same had not been explained in light of the

justifiable reasons.

3.

Faced with the situation, learned departmental representative

could hardly dispute that the assessee had indeed filed his

condonation petition before the CIT(A)/NFAC explaining all the

reasons on account of circumstances beyond his control.

4.

That being the case, I hereby quote Collector, Land &

Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC),

settling the issue long back that all such technical aspects must

make way for the cause of substantial justice. Accordingly, the

delay caused in filing the appeal before the CIT(A)/NFAC is

condoned and the assessee’s instant appeal is restored back to the

CIT(A)/NFAC for its afresh appropriate adjudication within three

effective opportunities subject to a rider that the taxpayer shall

3 ITA No. 1723/Del/2026 SHOBHA Jha

plead and prove the case at his own risk and responsibility, in

consequential proceedings. Ordered accordingly.

5.

This assessee’s appeal is allowed for statistical purposes.

Order pronounced in the open court on 08th April, , 2026

Sd/-

(SATBEER SINGH GODARA) JUDICIAL MEMBER

Dated: 21st April, 2026. R. N, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

4 ITA No. 1723/Del/2026 SHOBHA Jha

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