NATIONAL LAW INSTITUTE UNIVERSITY ,BHOPAL vs. DCIT(EXEMPTION), BHOPAL

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आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर
IN THE INCOME TAX APPELLATE TRIBUNAL
INDORE BENCH, INDORE
BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER
AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER
Assessment Year: 2015-16
National Law Institute
University,
Kerwa Dam Road,
Bhopal
बनाम/
Vs.
DCIT (Exemption),
Bhopal
(Assessee/Appellant)
(Revenue/Respondent)
PAN: AAAJN0534C
Assessee by Shri Ashish Goyal & N.D. Patwa, ARs
Revenue by Shri Anoop Singh, CIT-DR
Date of Hearing
10.09.2025
Date of Pronouncement
09.10.2025
आदेश/ O R D E R
Per B.M. Biyani, A.M.:
Feeling aggrieved by order of first-appeal bearing
DIN
&
Order
No.:
ITBA/NFAC/S/250/2023-24/1058947878(1) dated 21.12.2023 [“impugned order”] passed by learned Commissioner of Income-Tax (Appeals)-NFAC,
Delhi
[“CIT(A)”], which in turn arises out of assessment-order dated
12.12.2017 passed by learned DCIT (Exemption), Bhopal [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2015-16, the assessee has filed this appeal.

National Law Institute University
ITA No. 423/Ind/2024 – AY 2015-16
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2. The registry has informed a delay of 78 days (the assessee has calculated 74 days) in filing this appeal. Ld. AR for assessee invited our attention to the condonation-application filed by assessee, supported by an affidavit on stamp, explaining the reason of delay as under:
“To The Hon'ble Members,
Income Tax Appellate Tribunal,
Indore Bench
Subject: Application for Condonation of Delay in Filing Appeal in Case of National Law Institute university, Bhopal PAN No AAAJN0534C
Respected Members,
With reference to the subject cited above, it is respectfully submitted that the delay in filing the appeal was due to the following reasons:
While filing the appeal before the Commissioner of Income Tax (Appeals) on 16.10.2017, the email ID of our consultant, CA Sanjay Srivastava, was provided. However, subsequently, finance officers and other officials were appointed on deputation/contract basis in NLIU. Consequently, the email ID of the Accountant, Mr. Alok Aggarwal, being the only regular employee in the Accounts Section at that time, was updated on the portal.
When the appeal order was finalized on 21.12.2023. Mr. Alok Aggarwal had already proceeded on deputation to the Atal Bhujal Yojana. As a result, the final order could not come to the notice of the University.
During the process of finalizing the accounts for the Financial Year 2023-24, the order came to our notice on 15th April 2024. Thereafter, with the due approval of the competent authority, the appeal was filed on 3rd May 2024. Thus, there is a delay of 74 days in filing the appeal.
In light of the genuine and reasonable circumstances explained above, we respectfully request that the delay of 74 days be kindly condoned, and the appeal be admitted in the interest of justice.
Thanking you,
Yours faithfully,
For National Law Institute University
(Vivek Baksi)