ASHA MAHAJAN,HOTEL PANNU INTERNATIONAL vs. INCOME TAX OFFICER WARD-2(1), AMRITSAR

ITA 1029/ASR/2025Status: DisposedITAT Amritsar31 July 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It set aside the order of the NFAC and restored the appeal to the NFAC for de novo adjudication on merits, ensuring the assessee is given a reasonable opportunity of being heard.

What were the facts?

The assessee filed an appeal before the ITAT with a significant delay of 640 days. The ITAT noted that the lower appellate authority had decided the issue ex parte without independent findings.

What were the issues?

Whether the delay in filing the appeal should be condoned. Whether the ex parte decision by the NFAC without adjudicating on merits warrants a remand for fresh consideration.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SHRI M. BALAGANESH AM, &

Hearing: 30.07.2026Pronounced: 31.07.2026

PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order dated 08.01.2024 passed by the learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi dated for Assessment Year 2017-18. 2. At the outset, it was brought to our notice that there is a delay of 640 days in filing the present appeal before the Tribunal.

Considering the reasons adduced in the condonation petition and keeping in view the settled proposition that substantial justice should prevail over technical considerations, we are satisfied that the 2

The order continues below.

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