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Facts
The assessee filed an appeal before the CIT(A)/NFAC with a delay of 233 days. The CIT(A)/NFAC refused to condone this delay, deeming the reasons provided as not justifiable.
Held
The Tribunal, following the principle of substantial justice over technicalities, condoned the delay. The assessee's appeal was restored to the Assessing Officer for fresh adjudication within three opportunities.
Key Issues
Whether the delay in filing the appeal before the CIT(A)/NFAC should be condoned in light of the principle of substantial justice.
Sections Cited
147, 144
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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
ORDER This assessee’s appeal for assessment year 2018-19, 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/250/2025-26/1082189403(1), dated 31.10.2025 involving proceedings under section 147 r.w.s. 144 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 both the parties that the learned CIT(A)/NFAC has refused to condone delay of 233 days in filing of the assessee’s lower appeal instituted on 27.11.2023 against the Assessing Officer’s assessment framed on 09.03.2023, 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. Accordingly, the delay caused in filing the appeal before the CIT(A)/NFAC is condoned and the assessee’s instant appeal is restored back to the Assessing Officer for its 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.
This assessee’s appeal is allowed for statistical purposes.