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Facts
The assessee's appeal for AY 2011-12 was filed against an order of the CIT(A)/NFAC. The CIT(A)/NFAC refused to condone a significant delay of 3133 days in filing the lower appeal, without considering the COVID-19 pandemic period, which was excluded by the Hon'ble Apex Court.
Held
The Tribunal condoned the delay of 3133 days in filing the lower appeal in the larger interest of justice. The CIT(A)/NFAC was directed to decide the assessee's appeal on merits, considering additional evidence and complying with Section 250(6) of the Act.
Key Issues
Whether the delay in filing the lower appeal should be condoned, especially in light of the COVID-19 pandemic exclusion period and the assessee's circumstances.
Sections Cited
144, 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
Date of hearing 09.02.2026 Date of pronouncement 09.02.2026 ORDER This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1082436686(1), dated 10.11.2025, involving proceedings under section 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.
It transpires at the outset during the course hearing with the able assistance coming from both the parties that the learned CIT(A)/NFAC has refused to condone the delay of 3133 days in filing the asessee’s lower appeal instituted on 26.11.2022 against the Assessing Officer order dated 30.03.2014.
That being the case, learned counsel has invited the tribunal’s attentions to the fact that the CIT(A)/NFAC has not even considered Covid-19 pandemic outbreak period from 15.03.2020 to 28.02.2022, already stands excluded for all intents and purposes, as per hon’ble apex court’s landmark decision in Cognizance for Extension of Limitation, in Re (2022) 441 ITR 722 (SC). This is stated to be indeed coupled with the fact that the assessee has filed his detailed condontion petition explaining reasons thereof as on account of circumstances beyond control which has gone unrebutted from the Revenue side.
I therefore deem it appropriate in the larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC), the assessee’s impugned delay of 3133 days in filing of his lower appeal is condoned. Ordered accordingly. The learned CIT(A)/NFAC is directed to decide the assessee’s lower appeal on merits keeping in mind his additional evidence as well as in compliance to section 250(6) of the Act