KAMLESH,PANIPAT vs. ITO WARD-1, PANIPAT

ITA 7437/DEL/2026Status: DisposedITAT Delhi30 September 2026AY 2020-213 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that technical aspects must yield to the cause of substantial justice. Citing the Supreme Court's decision in Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC), the Tribunal found that the delay in filing the appeal before the CIT(A)/NFAC should be condoned. The assessee's appeal was restored to the CIT(A)/NFAC for fresh adjudication. The CIT(A)/NFAC was directed to decide the appeal within three effective opportunities, with the rider that the taxpayer would plead and prove their case at their own risk and responsibility in the consequential proceedings. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, Kamlesh, filed an appeal for assessment year 2020-21 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 223 days against an assessment framed by the Assessing Officer on 28.01.2025. The CIT(A)/NFAC refused to condone this delay, stating that the reasons provided were not justifiable. The assessee's appeal to the Income Tax Appellate Tribunal (ITAT) challenges this refusal to condone the delay.

What were the issues?

1. Whether the delay of 223 days in filing the appeal before the CIT(A)/NFAC should be condoned, turning on the interpretation of principles for condonation of delay in appeals under the Income Tax Act, 1961. Assessee's contention: The assessee argued that a condonation petition was filed before the CIT(A)/NFAC, explaining all the reasons for the delay, which were due to circumstances beyond the assessee's control. Revenue's contention: The learned departmental representative could hardly dispute the assessee's explanation for the delay.

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 2020-21, 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/250/2026-27/1089279546(1), dated 29.05.2026 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 223 days in filing of the assessee’s lower appeal instituted on 08.10.2025 against the

The order continues below.

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