AVINASH KUMAR,MEERUT vs. INCOME TAX OFFICER, MEERUT

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ITA 7814/DEL/2025Status: DisposedITAT Delhi24 December 2025AY 2012-13Bench: Sh. Satbeer Singh Godara (Judicial Member)2 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay of 88 days in filing the present appeal, citing the case of Collector Land Acquisition vs. Mst. Katiji & Ors. The Tribunal restored the assessee's appeal to the CIT(A)/NFAC for fresh adjudication, emphasizing that technicalities should not obstruct substantial justice.

What were the facts?

The assessee's appeal for Assessment Year 2012-13 arises against an order of the CIT(A)/NFAC. The appeal was filed with a significant delay of 1802 days, which the CIT(A)/NFAC refused to condone.

What were the issues?

Whether the delay in filing the lower appeal should be condoned to ensure substantial justice, and whether the CIT(A)/NFAC correctly refused to condone the delay.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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

Before: Sh. Satbeer Singh Godara

For Appellant: Adv. &
Hearing: 24.12.2025Pronounced: 24.12.2025

ORDER This assessee’s appeal for Assessment Year 2012-13 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1076882751(1) dated 10.06.2025, in proceedings u/s 144 of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

Delay of 88 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).

4.

It emerges during the course of hearing with the able assistance coming from both the sides that the learned CIT(A)/NFAC has refused to condone the delay of 1802 days in filing of the assessee’s lower appeal instituted on 30.12.2024

5.

Faced with this situation, learned departmental representative could hardly dispute that the assessee had indeed explained the above delay before the CIT(A)/NFAC explaining all the reasons on account of circumstances beyond it’s control.

6.

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 and restore the assessee’s instant appeal back to the CIT(A)/NFAC for his afresh appropriate adjudication within three effective opportunities subject to a rider that the assessee shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly.

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