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Facts
The assessee filed twin appeals against the CIT(A)/NFAC's orders for AY 2012-13, involving proceedings under Section 147 read with Section 144 of the Income-tax Act. There was a significant delay of 587 days in filing these appeals.
Held
The Tribunal condoned the delay in filing the appeals in the larger interest of justice, acknowledging the possibility of communication gaps. Consequently, the matter was restored back to the Assessing Officer for fresh adjudication.
Key Issues
Whether to condone the delay in filing appeals and restore the matter to the Assessing Officer for fresh adjudication.
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 These assessee’s twin appeals ITA Nos. 8208 & 8209/Del/2025 for assessment year 2012-13, arise against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s orders, both dated 06.02.2024, having DINs and orders no. ITBA/NFAC/S/250/2023-24/1060571690(1) and ITBA/NFAC/S/250/2023-24/1060571878(1), involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively.
Delays of 587 days in filing both the asseessee’s instant appeals are condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).
Learned counsel submits that on account of communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings and therefore, larger interest of justice would be met, in case, the matters may be restored back to the Assessing Officer. The Revenue vehemently support the learned lower authorities’ action making addition(s) herein on merits. 4. Be that as it may, the fact remains that possibility of some communication gaps at various levels in such an instance could not be altogether ruled out. It is therefore deemed appropriate in the larger interest of justice to restore the assessee’s instant appeals back to the Assessing Officer for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.
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These assessee’s twin appeals ITA Nos. 8208 & 8209/Del/2025 are allowed for statistical purposes. A copy of this common order be placed in the respective case files. Order pronounced in the open court on 19th January, 2026 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 29th January, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi
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