ASHA FABRICS,AMRITSAR vs. INCOME TAX OFFICER WARD-2(1), AMRITSAR

ITA 378/ASR/2026Status: DisposedITAT Amritsar31 July 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It also restored the appeal to the NFAC for de novo adjudication on merits, ensuring the assessee is given a reasonable opportunity to be heard.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 834 days. The ITAT noted that the lower appellate authority (NFAC) had decided the issue ex parte without a proper adjudication on merits.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the ex parte order passed by the NFAC requires adjudication on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SHRI M. BALAGANESH AM, &

Hearing: 30.07.2026

PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order dated 13.09.2023 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 834 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 2 378/Asr/20

The order continues below.

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