SURESH CHANDRA CHATURVEDI,GURGAON vs. COMMISSIONER OF INCOME TAX (APPEAL), DELHI

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ITA 2832/DEL/2026Status: DisposedITAT Delhi26 May 2026AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) based on the genuine explanation provided by the assessee. The matter was set aside and remanded back to the Assessing Officer for a fresh decision.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed solely on the grounds of being barred by limitation. The CIT(A) did not decide the appeal on its merits. The assessee's explanation for the delay was considered genuine.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned. Whether the matter should be decided on merits after condoning the delay.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES, NEW DELHI

Before: MS MADHUMITA ROY

आदेश / ORDER

PER MADHUMITA ROY, JUDICIAL MEMBER: The instant appeal filed by the assessee is directed against the order dated 20.01.2026 passed by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi [hereinafter referred to as the Ld. CIT(A)] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated 07.12.2019 passed by the Assessment Unit, Income Tax Department (hereinafter

ITA 2832/DEL/2026 SURESH CHANDRA CHATURVEDI

referred to as ‘the ld. AO’) under Section 143(3) r.w.s. 147 of the Act for Assessment Year 2012-13. 2. None appeared for the assessee at the time of hearing. 3. The appeal filed by the assessee before the Ld.CIT(A) was dismissed at the threshold being barred by limitation. The Ld.CIT(A) has not decided the appeal on merits also.

4.

The explanation rendered by the assessee in support of delay seems to be genuine and in view of the above and in the light of the decision of the Hon’ble Supreme Court in the case Collector Land Acquisition vs. Mst. Katiji & others (1987) 167 ITR 471 (SC), the delay in filing the appeal before the CIT(A) is condoned and I set aside the order of the First Appellate Authority and remand the matter back to the file of the Ld. AO for deciding the issue afresh after giving the assessee due opportunity of hearing and after considering the evidence on record and any other evidence which the assessee may choose to file at the time of hearing.

5.

In the result, appeal filed by the Assessee is allowed for statistical purposes.

Order pronounced in the open court on 26.05.2026. Sd/-

(MADHUMITA ROY) JUDICIAL MEMBER Dated: 26th May, 2026.

ITA 2832/DEL/2026 SURESH CHANDRA CHATURVEDI

Copy to:

SURESH CHANDRA CHATURVEDI, 303, BALAJI HOMES, A- VIPUL WORLD, 1 GURGAON, SECTOR-48, HARYANA, GURGAON-122018, HARYANA COMMISSIONER OF INCOME TAX (APPEAL), 2 INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI, DELHI-110001, DELHI 3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE

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