SHRI KRISHNA SHIKSHA PRASAR SAMITI,MEERUT vs. INCOME TAX OFFICER EXEMPTION, GHAZIABAD

PDF · subscribers
ITA 3721/DEL/2026Status: DisposedITAT Delhi23 October 2026AY 2024-253 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee's appeal before the CIT(A)/NFAC was filed within a month of the assessment order. The Tribunal found that the CIT(A)/NFAC had not considered this fact. In the larger interest of justice, the Tribunal decided to restore the assessee's appeal back to the CIT(A)/NFAC for fresh adjudication on merits. The Tribunal directed that the assessee would have three effective opportunities to present its case, subject to the condition that the taxpayer shall plead and prove its case at its own risk and responsibility. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, Shri Krishna Shiksha Prasar Samiti, filed an appeal for assessment year 2024-25 against an order passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC) dated February 17, 2026. This order was in relation to proceedings under section 154 of the Income-tax Act, 1961. The assessee's appeal to the CIT(A)/NFAC was filed on May 20, 2025, against an assessment order dated April 25, 2025. The CIT(A)/NFAC refused to condone the delay in filing the assessee's lower appeal. The assessee was absent during the hearing before the ITAT, and the appeal was proceeded ex-parte. The revenue argued in support of the CIT(A)/NFAC's finding.

What were the issues?

1. Whether the CIT(A)/NFAC erred in refusing to condone the delay in filing the assessee's appeal, turning on the interpretation of the provisions related to condonation of delay under the Income-tax Act, 1961. Assessee's contentions: Not recorded as the assessee was absent. Revenue's contentions: The revenue argued in support of the CIT(A)/NFAC's finding, contending that the assessee had not filed any explanation or evidence to support the delay in filing its appeal before the lower appellate authority.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES, NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

PER SATBEER SINGH GODARA, JUDICIAL MEMBER: This assessee’s appeal for assessment year 2024-25, 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/250/2025-26/1086129396(1), dated

ITA 3721/DEL/2026 SHRI KRISHNA SHIKSHA PRASAR SAMITI

17.02.2026 involving proceedings under section 154 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte. 2. It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC in its detailed discussion has refused to condone delay in filing of the assessee’s lower appeal instituted on 20.05.2025 against the Assessing Officer’s assessment order framed on 25.04.2025 in its case. 3. The Revenue during the course of hearing vehemently argues in support of CIT(A)/NFAC’s finding that the assessee had not filed any explanation or evidence supporting its delay. 4. We have given our thoughtful consideration to the foregoing rival stands and are of the considered view that learned CIT(A)/NFAC has not even considered the fact that the assessee had filed its lower appeal within a month of the assessment order (supra). Faced with this situation and in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeal back to the CIT(A)/NFAC for its afresh appropriate adjudication on merits, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the cases at his

ITA 3721/DEL/2026 SHRI KRISHNA SHIKSHA PRASAR SAMITI

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 27th August, 2026

Sd/- Sd/- MANISH AGARWAL SATBEER SINGH GODARA ACCOUNTANT MEMBER JUDICIAL MEMBER Delhi Dated: 23rd October, 2026 RK/- Copy to: SHRI KRISHNA SHIKSHA PRASAR INCOME TAX OFFICER SAMITI EXEMPTION A-1 ANUYOGI PURAM GARH ROAD GHAZIABAD MEERUT, MEERUT-250002, UTTAR GHAZIABAD-201002, UTTAR PRADESH PRADESH 1 2 3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE

More judgments on Section 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →