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Facts
The assessee's appeal for AY 2017-18 was filed against an order of the CIT(A)/NFAC. The CIT(A)/NFAC had refused to condone the delay in filing the assessee's appeal against the Assessing Officer's assessment, stating the reasons were not justifiable.
Held
The Tribunal acknowledged that the assessee had provided reasons for the delay beyond their control. Following the Supreme Court's decision in Collector, Land & Acquisition vs. Mst. Katiji & Others, the Tribunal held that technicalities must not impede substantial justice.
Key Issues
Whether the CIT(A)/NFAC erred in refusing to condone the delay in filing the appeal without considering the assessee's explanation of circumstances beyond their control.
Sections Cited
147, 144, 144B, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
ORDER This assessee’s appeal for assessment year 2017-18 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/250/2025-26/1081755322(1), dated 14.10.2025 involving proceedings under section 147 r.w.s.144 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
It emerges during the course of hearing with the able assistance coming from the Revenue side that the learned CIT(A)/NFAC has refused to condone the delay in filing of the assessee’s lower appeal instituted on 21.06.2025 against the Assessing Officer’s assessment framed on 10.02.2025, 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 CIT(A)/NFAC 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. 2 | P a g e
This assessee’s appeal is allowed for statistical purposes.
Order pronounced in the open court on 22nd January, 2026.