AMIT PAUL,NEW DELHI vs. NATIONAL FECELESS ASSESSMENT CENTRE, NEW DELHI

ITA 5088/DEL/2025Status: DisposedITAT Delhi17 February 2026Bench: SHRI MAHAVIR SINGH, HON'BLE (Vice President), SHRI M. BALAGANESH, ACCOUNTANT MEMBER Amit Paul, Flat No. (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the delay in filing the appeal before the CIT(A) was within the condonable period as per the Supreme Court's directions. Therefore, the CIT(A) erred in dismissing the appeal solely on the ground of delay.

What were the facts?

The appeal was filed by the assessee before the CIT(A) beyond the normal limitation period but within the extended period prescribed by the Hon'ble Supreme Court. The CIT(A) dismissed the appeal on grounds of delay without condoning it.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal on the ground of delay without considering the Supreme Court's directions on limitation extension.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “E”: NEW DELHI

Before: SHRI MAHAVIR SINGH, HON’BLE & SHRI M. BALAGANESH

For Appellant: Dr. Rakesh Gupta, Adv, Shri Saksham Agarwal, CA
For Respondent: Ms. Ankush Kalra, Sr. DR
Hearing: 17/02/2026Pronounced: 17/02/2026

PER M. BALAGANESH, AM

1.

The appeal in ITA No.5088/Del/2024 for AY 2017-18, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 2219.06.2024 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter Amit Paul

referred to as ‘the Act’) dated 21.12.2019 by the Assessing Officer, ITO, Ward-43(8), Delhi (hereinafter referred to as ‘ld. AO’).

2.

At the outset, we find that the ld CIT(A) had not condoned the delay in filing of appeal before him by 65 days. In the instant case, the appeal was filed by the assessee before the ld CIT(A) on 05.05.2022 against the assessment order dated 16.07.2021.

The order continues below.

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