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Facts
The assessee's appeal for assessment year 2018-19 was filed against an order by the CIT(A)/NFAC who refused to condone a 185-day delay in filing the lower appeal, stating the reasons were not justifiable. The departmental representative acknowledged the assessee's petition explaining circumstances beyond their control.
Held
The Tribunal condoned the delay in filing the appeal before the CIT(A)/NFAC, referencing the principle that technicalities should yield to substantial justice. The matter was restored to the CIT(A)/NFAC for fresh adjudication within three effective opportunities.
Key Issues
Whether to condone the delay in filing the appeal before the CIT(A)/NFAC, and whether to restore the appeal for fresh adjudication based on the principle of substantial justice.
Sections Cited
147, 144
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 19.01.2026 Date of pronouncement 19.01.2026 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/250/2025-26/1082629680(1), dated 14.11.2025 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 the delay of 185 days in filing of the assessee’s lower appeal instituted on 08.10.2024 against the Assessing Officer’s assessment framed on 07.03.2024, 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, we 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 CIT(A)/NFAC 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. Order pronounced in the open court on 19th January, 2026