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

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 2
the fact that the assessee had filed her condonation petition explaining all the reasons of the said delay on account of circumstances beyond his control.
4. All these clinching facts have gone un-rebutted from the Revenue side. I therefore quote Collector Land Acquisition vs.
Mst. Katiji & Ors (1987) 167 ITR 471 (SC) that such a delay ought to have been condoned going by the condonation averments so as to pave way for the adjudication of the corresponding issues on merits, to conclude that the CIT(A)/NFAC’s findings refusing to condone the impugned delay in assessee’s filing of the lower appeal are not sustainable in law.
His impugned lower appellate order is accordingly reversed. The assessee’s appeal is restored back to the CIT(A)/NFAC for it’s afresh appropriate adjudication within three effective opportunities.
5. This assessee’s appeal is allowed for statistical purposes.
Pronounced in Open Court on 21.04.2025. (Satbeer Singh Godara)

Judicial Member
Dated: 21/04/2025

SR BHATNAGAR