PRIYA MEHROTRA,GHAZIABAD vs. ITO WARD 2(2)(1), GHAZIABAD, GHAZIABAD

ITA 7390/DEL/2026Status: DisposedITAT Delhi30 September 2026AY 2012-133 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay of 2163 days in filing the appeal before the CIT(A)/NFAC. The reasoning was based on the principle laid down in Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC), which emphasizes that technicalities should not impede substantial justice. The Tribunal held that the delay caused in filing the appeal before the CIT(A)/NFAC was to be condoned, and the assessee's appeal was restored to the CIT(A)/NFAC for fresh adjudication. The CIT(A)/NFAC was directed to adjudicate the appeal within three effective opportunities, with the rider that the taxpayer would plead and prove the case at her own risk and responsibility. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, Priya Mehrotra, filed an appeal for assessment year 2012-13 against an order passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC). The appeal before the CIT(A)/NFAC was filed with a delay of 2163 days against the Assessing Officer's assessment order dated 14.11.2019. The CIT(A)/NFAC refused to condone this delay, deeming the reasons provided by the assessee as not justifiable. The assessee's appeal before the ITAT arises from this refusal to condone the delay.

What were the issues?

1. Whether the delay of 2163 days in filing the appeal before the CIT(A)/NFAC should be condoned, considering the reasons provided by the assessee. Assessee's contention: The assessee argued that the delay was due to circumstances beyond her control and that a condonation petition explaining these reasons was filed before the CIT(A)/NFAC. Revenue's contention: The Departmental Representative could hardly dispute the assessee's explanation for the delay, acknowledging that the assessee had indeed filed a condonation petition with reasons.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 18.08.2026Pronounced: 18.08.2026

PER SATBEER SINGH GODARA, JM:

This assessee’s appeal for assessment year 2012-13, 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/250/2026-27/1089080064(1), dated 19.05.2026 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused. Priya Mehrotra

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 2163 days in filing of the assessee’s lower appeal instituted on 15.11.2025 against the Asse

The order continues below.

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