TANYA SINGH MAKHNI,NEW DELHI vs. CIT (APPEALS), NEW DELHI

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ITA 123/DEL/2025Status: DisposedITAT Delhi21 April 2025AY 2014-15Bench: Sh. Satbeer Singh Godara (Judicial Member)4 pages
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What did the Tribunal hold?

The Tribunal held that the CIT(A)/NFAC's refusal to condone the delay was not sustainable in law, citing the Supreme Court's decision in Collector Land Acquisition vs. Mst. Katiji & Ors. The order of the CIT(A)/NFAC was reversed, and the appeal was restored for adjudication on merits.

What were the facts?

The assessee filed an appeal against the order of the CIT(A)/NFAC. The appeal was filed with a delay of 11 days, and the assessee had provided reasons for this delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A)/NFAC should have been condoned by the lower appellate authority.

Which sections of the Income-tax Act were involved?

Section 153C,Section 147,Section 148,Section 143(3)

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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

For Appellant: Ca & Sh. Rajnish, CA
Hearing: 21.04.2025Pronounced: 21.04.2025

Date of Hearing: 21.04.2025 Date of Pronouncement: 21.04.2025 ORDER This assessee’s appeal for Assessment Year 2014-15, arises against the CIT(A)/NFAC, Delhi’s DIN & Order No. ITBA/APLS/250/2024-25/1071378223(1) dated 19.12.2024, in proceedings u/s 153C of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

It emerges at the outset with the able assistance coming from both the sides that the learned CIT(A)/NFAC has refused to condone the corresponding delay of 11 days in institution of the assessee’s lower appeal filed on 22.03.2024 against the assessment order dated 10.02.2024. This is indeed coupled with

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