SAMAY SINGH,DEHRADUN vs. JAO , DEHRADUN, INCOME TAX OFFICE, DEHRADUN

PER SATBEER SINGH GODARA, JM: This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1085277985(1), dated 12.02.2024 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

ITA No.140/DDN/2026

Heard both the parties. Case file perused. 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 399 days in filing of the assessee’s lower appeal instituted on 17.03.2025 against the Assessing Officer’s assessment framed ex-parte on 12.02.2024, 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, we 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 Assessing Officer for its afresh appropriate adjudication within three effective opportunities subject to a rider that the taxpayer

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ITA No.140/DDN/2026

shall 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 5th June, 2026 Sd/- Sd/- (MANISH AGARWAL) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 5th June, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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