JBN IMPEX PVT. LTD.,NEW DELHI vs. ITO WARD 13(3) NEW DELHI, NEW DELHI

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ITA 500/DEL/2024Status: DisposedITAT Delhi03 January 2025AY 2012-13Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)6 pages
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What did the Tribunal hold?

The Tribunal held that the refusal by the CIT(A)/NFAC to condone the delay was not sustainable in law, citing the judgment in Collector Land Acquisition vs. Mst. Katiji & Ors. The lower appellate order was reversed, and the appeal was restored to the CIT(A)/NFAC for adjudication.

What were the facts?

The assessee filed an appeal against an order of the CIT(A)/NFAC, which arose from proceedings u/s 143(1) r.w.s. 264 of the Income Tax Act. The CIT(A)/NFAC refused to condone a delay of 131 days in filing the assessee's lower appeal.

What were the issues?

Whether the CIT(A)/NFAC erred in refusing to condone the delay in filing the appeal without considering the condonation petition and the reasons provided by the assessee.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 264

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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

For Appellant: Ms. Uma Upadhyay, CA
Hearing: 21.04.2025Pronounced: 21.04.2025

Date of Hearing: 21.04.2025 Date of Pronouncement: 21.04.2025 ORDER This assessee’s appeal for Assessment Year 2021-22, arises against the CIT(A)/NFAC, Delhi’s DIN & Order No. ITBA/APLS/250/2024-25/1068886153(1) dated 20.09.2024, in proceedings u/s 143(1) r.w.s. 264 of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

It emerges at the outset with the able assistance coming from both the sides that the learned CIT(A)/NFAC has refused to condone the corresponding delay of 131 days in institution of the assessee’s lower appeal filed on 15.12.2022 against the order u/s. 143(1) of the Act dated 08.07.2022. This is indeed

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