Loading judgment…
Facts
The assessee filed an appeal against the order of the Ld. CIT(A) for AY 2017-18. The Ld. CIT(A) dismissed the appeal on delay, refusing to condone an 18-day delay in filing.
Held
The Tribunal condoned the 18-day delay in filing the appeal before the Ld. CIT(A) based on medical reasons provided by the assessee. The matter was remanded to the Assessing Officer for de novo assessment.
Key Issues
Whether the Ld. CIT(A) erred in dismissing the appeal on delay without condoning the 18-day delay, and if the delay should be condoned based on medical reasons.
Sections Cited
144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI
(A.Y. 2017-18) Shri Sultan Khan Vs Income Tax Officer, House No. 199, Sufi Chairman War-5(3) (4) Wali Gali, Nai Abadi Dadri, Income Tax Office, G Block Gautam Budh Nagar-203207, Complex, Sector-20, Uttar Pradesh Gautam Budh Nagar- PAN: BNSPK7225H 201307- Uttar Pradesh Appellant Respondent Assessee by Sh.Neeraj Kumar (Virtual) Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 24/12/2025 Date of Pronouncement 14/01/2026 ORDER
PER YOGESH KUMAR, U.S. JM:
The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 13/06/2025 for the Assessment Year 2017-18.
Brief facts of the case are that, an assessment order came to be passed on 25/12/2019 under Section 144 of the Income Tax Act, 1961 ('Act' for short) by making certain additions. Aggrieved by the assessment order dated 25/12/2019, Assessee preferred the Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 13/06/2025, dismissed the Appeal filed by the Assessee on delay in latches, wherein the Ld. CIT(A) has not condoned the delay of 18 days.
Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal.
The Ld. Counsel for the Assessee vehemently submitted that the Ld. CIT(A) has dismissed the Appeal on delay in latches though there was sufficient cause/medical reason for condoning the delay. Thus, sought for allowing the Appeal of the Assessee.
Per contra, the Ld. Department's Representative relying on the orders of the Lower Authorities and sought for dismissal of the appeal.
The Assessee pleaded that, due to medical reasons the Assessee could not file the Appeal on time, thus, sought for condoning the delay of 18 days in filing the appeal before the Ld. CIT(A). However, the Ld.
CIT(A) dismissed the Appeal on delay in latches. It is expected from the Assessee to file the Appeal on time, if the cause for delay is bona- fide and beyond the control of the Assessee, the same can be construed as sufficient cause. The Hon'ble Supreme Court time and again clarified that the delay in filing the Appeal with sufficient cause should be looked into in a liberal way and shall condone the delay. In the landmark decision in Collector, Land & Acquisition vs. Mst.
Katiji& Others (1987) 167 ITR 471 (SC), the Hon'ble Supreme Court settled the law that the delay when supported by justifiable reasons, must make way for the cause of substantial justice. Considering the above facts and circumstances, we condone the delay of 18 days in filing the first Appeal before the Ld. CIT(A) and remand the matter to the file of the A.O. with a direction to frame the de-novo assessment in accordance with law after providing opportunity of being heard to the Assessee.
In the result, the Appeal of the Assessee is partly allowed for statistical purpose.
Order pronounced in the open court on 14th January, 2026