ANUPAM NAYYAR,DELHI vs. ITO WARD 50(3), DELHI
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2012-13 Anupam Nayyar, 8A/47, W.E.A. Karol Bagh, New Delhi Vs. Income Tax Officer, Ward-50(3), New Delhi PAN: ACGPN8853Q (Appellant)
This assessee’s appeal for assessment year 2012-13, 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/250/2025-26/1079888992(1), dated
22.08.2025 involving proceedings under section 143(3) r.w.s. 147
of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
2. It emerges during the course of hearing with the able assistance coming from both the parties that the learned
Assessee by Sh. Suresh Batra, Adv.
Department by Sh. Manoj Kumar, Sr. DR
Date of hearing
25.11.2025
Date of pronouncement
25.11.2025
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CIT(A)/NFAC has refused to condone the delay of 38 days in filing of the assessee’s lower appeal instituted on 22.02.2020 against the Assessing Officer’s assessment framed on 24.12.2019, thereby holding that the same had not been explained in light of the justifiable reasons.
3. Faced with the situation, learned departmental representative could hardly dispute that the assessee had indeed filed her condonation petition before the CIT(A)/NFAC explaining all the reasons on account of circumstances beyond his control.
4. 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.
5. This assessee’s appeal is allowed for statistical purposes.
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Order pronounced in the open court on 25th November, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 25th November, 2025. RK/-