SHRI TARIQ ATHAR ,SAHARANPUR vs. ITO WARD 3 (4) , SAHARAPUR

ITA 930/DEL/2026Status: DisposedITAT Delhi20 May 2026AY 2011-124 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to the assessee's medical condition. While acknowledging the assessee's carelessness, the Tribunal set aside the impugned order and remanded the matter back to the CIT(A) for fresh adjudication in the interest of justice.

What were the facts?

The assessee's appeal was filed with a significant delay of 882 days. The delay was attributed to the assessee's severe health issues and subsequent bypass surgery, which prevented him from attending to his tax affairs. The assessee also failed to respond to notices before the CIT(A), leading to an ex parte order.

What were the issues?

Whether the delay in filing the appeal should be condoned due to the assessee's medical condition and whether the ex parte order passed by the lower authorities should be set aside for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI SANJAY AWASTHI

For Appellant: Shri Sanjay Kumar, CA

For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Hearing: 12.05.2026

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

The ITAT Registry has reported that the present appeal is time barred by 882 days. It is seen that the assessee has filed an application requesting for condonation of delay as under: -

“MAY IT PLEASE YOUR HONOURS, In the aforesaid matter, the appellant is filing an appeal with humble request to condone the delay of more than 29 months. In this relation, appellant begs to submit as under: 2. At the outset, it is submitted that appeal was due to be filed on 04.08.2023, however as the appellant was suffering from multiple health ailments including Diabetes, Hypertension, Kidney which caused steep deterioration in his health and Cardiac problems he had to underwent Bypass Surgery in April, 2025. Consequently,

ITA No.930/Del/2026 SHRI TARIQ ATHAR, SAHARANPUR the appellant could not keep track of his tax affairs and appeal filing escaped his attention. 3. It was in January 2026, when his health condition improved, he approached Shri Praveen Kumar Bansal, Chartered Accountant at Saharanpur for the filing of appeal who in turn referred the appellant to approach Shri Sanjay Kumar, Chartered Accountant at Delhi. 4. Thereafter a meeting was fixed with Shri Sanjay Kumar, Chartered Accountant on 14.01.2026 at Delhi who advised immediate filing of appeal with a petition for condonation of delay and also advised that the Hon'ble Tribunal had the discretion to condone the delay in filing of appeal in deserving case and considering the medical history of the appellant, it is likely that the Hon'ble ITAT shall condone the delay. 5. Under the circumstances as aforesaid, which were beyond the control of appellant-assessee the appeal could not be filed in time. Appellant have been advised to submit that it is a fit case where delay in filing the appeal deserves to be condoned. Accordingly, we are submitting herewith our appeal with this petition for condonation of delay. PRAYER 6. It is respectfully prayed that in view of the facts and circumstances of the case as have been narrated above, your Honour be pleased - (a) to condone the delay in filing the appeal; and (b) to grant such relief as may be found to be admissible under law and equity. Respectfully submitted; For Tariq Athar Sd/- Assessee”

1.1 Considering the reasons given in this application, we hereby condone the delay and admit this appeal for adjudication.

It is seen that this appeal arises from order dated 05.06.2023, passed u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”), by NFAC, Delhi. In this case, the AO vide order dated 27.12.2016 passed an ex parte order u/s 144 of the Act. It is seen that even before the Ld. CIT(A) the assessee did not respond to the notices fixing the case for hearing. Thereafter, the Ld. CIT(A) dismissed the assessee’s appeal largely on the

ITA No.930/Del/2026 SHRI TARIQ ATHAR, SAHARANPUR ground of lack of persuasion. It needs to be mentioned that the merit of the matter has also been discussed, albeit in a cryptic manner.

2.1 Further aggrieved the assessee has approached the ITAT with grounds which challenge the ex parte orders and raise other issues on merit as well.

Before us the Ld.AR stated that the assessee was not too well versed with tax matters and hence was not able to understand the gravity of the situation. It was the prayer that another chance may be given for presenting the facts.

3.1 The Ld. DR opposed the remanding back of this order on the ground that the assessee appeared to be a habitual defaulter and was taking the proceedings before various authorities very lightly.

We have considered the rival submissions and have gone through the records before us. It is seen that indeed the assessee has been extremely careless in terms of his responsibilities regarding taxation matters. However, in the interests of justice, we deemed it fit to set aside the impugned order and remand this matter back to the file of Ld. CIT(A) for fresh adjudication. We may mention that in case the assessee is not forthcoming with the necessary details then the Ld. CIT(A) would be at liberty to pass any order as deemed fit.

In the result, the appeal is partly allowed for statistical purposes.

ITA No.930/Del/2026 SHRI TARIQ ATHAR, SAHARANPUR Order pronounced in the open court on 20.05.2026

Sd/- Sd/- (CHALLA NAGENDRA PRASAD) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 20.05.2026 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

Sr. No. Particulars Date 1 Date of dictation of Tribunal Order 14.05.2026 2 Date on which typed draft Tribunal Order is placed before the Dictation 15.05.2026 Member 3 Date on which typed draft Tribunal Order is placed before the other Member 20.05.2026 (in the case of DB) 4 Date on which the approved draft Tribunal Order comes to the Sr. P.S. /P.S. 20.05.2026 5 Date on which the fair Tribunal Order is placed before the Dictating Member 20.05.2026 for sign 6 Date on which the fair Order is placed before the other Member for sign (in 20.05.2026 the case of DB) 7 Date on which the signed order comes back to the Sr. P.S. /P.S for uploading 20.05.2026 on ITAT website 8 Date of uploading, if not, reason for not uploading 20.05.2026 9 Date on which the file goes to the Bench Clerk 20.05.2026 10 Date on which order goes for xerox 11 Date on which the file goes for endorsement 12 Date on which the file goes to the Superintendent/O.S. for checking 13 Date on which the file goes to the Assistant Registrar for signature on the order 14 Date on which the file goes to dispatch section for dispatch the Tribunal Order 15 Date of dispatch of order 16 Date on which file goes to Record Room after dispatch the order

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