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Facts
The assessee's appeal for AY 2017-18 arose from an order passed under Section 144. The assessee's appeal to the lower appellate authority was filed with a delay of 908 days, which was refused to be condoned. The Covid-19 pandemic period was considered in light of the Supreme Court's decision on extension of limitation.
Held
The Tribunal condoned the delay of 908 days in filing the appeal, considering the pandemic period and the principles laid down in Collector Land Acquisition vs. Mst. Katiji & Ors. The Tribunal also noted non-compliance with Section 250(6) of the Act in the impugned order.
Key Issues
Whether the delay in filing the appeal should be condoned, and if the lower appellate authority's order was sustainable due to procedural infirmities.
Sections Cited
144, 250(6)
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
Asstt. Year : 2017-18 Murti Devi, Vs Income Tax Officer, W/o Sajjan Singh, Ward-2, Village-Suthani Bawal Rewari, Rewari, Haryana-123501 Haryana-123401 (APPELLANT) (RESPONDENT) PAN No. CODPD8725G Assessee by : None Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 10.02.2026 Date of Pronouncement: 10.02.2026 ORDER
This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082553150(1) dated 12.11.2025, in proceedings u/s 144 of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at the assessee’s behest. She is accordingly proceeded ex-parte.
It is noticed at the outset that the learned lower appellate authority has refused to condone the assessee’s 908 days delays in filing of the lower appeal instituted on 12.06.2022 against the assessment order dated 17.11.2019. That being the case, it is manifestly clear that most of the intervening time
Murti Devi period herein above is covered under Covid-19 pandemic outbreak upto 28.02.2022 which already stood excluded for all intents/purposes as per hon’ble apex court landmark decision Cognizance for Extension of Limitation, in Re (2022) 441 ITR 722 (SC).
Faced with this situation and in light of the fact that the assessee has already explained the above period of delay of 908 days institution of the lower appeal, the same is hereby condoned going by Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).
This is indeed coupled with the facts that there is also no compliance to section 250(6) of the Act in the impugned lower appellate order stipulating points of determination to be framed followed by a detailed adjudication thereupon. It is therefore deemed appropriate in the larger interest of justice to set aside the assessee’s instant appeal back to the CIT(A)/NFAC for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.