SUNIL KUMAR GOYAL,DELHI vs. ITO,WARD-46(1), DELHI

This assessee’s appeal for Assessment Year 2021-22, arises against the CIT(A)/NFAC, Delhi’s DIN & Order No.
ITBA/APLS/250/2023-24/1061387962(1) dated
23.2.2024, in proceedings u/s 143(1) r.w.s. 264 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 32 days in institution of the assessee’s lower appeal filed on 07.09.2022 against the 2
order u/s. 143(1) of the Act dated 05.07.2022. This is indeed coupled with the fact that the assessee had filed his 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