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Facts
The assessee filed an appeal for AY 2016-17 against the CIT(A)/NFAC's order, which upheld the Assessing Officer's assessment. The CIT(A)/NFAC refused to condone a delay of 184 days in filing the appeal.
Held
The Tribunal noted that the assessee had explained the reasons for the delay due to circumstances beyond their control. Citing the precedent in Collector, Land & Acquisition vs. Mst. Katiji & Others, the Tribunal held that technicalities should not impede substantial justice.
Key Issues
Whether the delay in filing the appeal should be condoned to allow for substantial justice, considering the reasons provided by the assessee.
Sections Cited
147, 144, Income-tax Act, 1961
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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA, JUDICIAL
Date of hearing 22.01.2026 Date of pronouncement 22.01.2026 ORDER This assessee’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN & Order No : ITBA/NFAC/S/250 /2025-26/1082246077(1), dated 03.11.2025 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Case called twice. None appears at the assessee’s behest. 2.
She is accordingly proceeded ex-parte.
It emerges during the course of hearing that the learned CIT(A)/NFAC has refused to condone the delay of 184 days in filing of the assessee’s lower appeal instituted on 22.10.2022 against the Assessing Officer’s assessment framed on 22.03.2022 thereby holding that the same had not been explained in light of the justifiable reasons.
Faced with the situation, learned departmental representative could hardly dispute that the assessee had indeed filed his condonation petition before the CIT(A)/NFAC explaining all the reasons on account of circumstances beyond his control.
That being the case, I hereby quote Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC), settling the issue long back that all such technical aspects must make way for the cause of substantial justice, and restore the assessee’s instant appeal back to the Assessing Officer for his afresh appropriate adjudication within three effective opportunities subject to a rider that the taxpayer shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly.
The assessee’s appeal is allowed for statistical purposes only.
Order pronounced in the open court on 22nd January, 2026.