SAVITA SANJAY MARGHADE,DURG, CHHATTISGARH vs. INCOME TAX OFFICER, BHILAI

ITA 849/RPR/2025Status: DisposedITAT Raipur17 February 2026AY 2013-14Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)10 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the power to decide the admission of an appeal, including condonation of delay, under the Faceless Appeal Scheme lies with the National Faceless Appeal Centre (NFAC) or Regional Faceless Appeal Centres (RFACs), not the Appeal Unit (AU) which the CIT(A) was part of. Therefore, the CIT(A) erred in rejecting the delay condonation application.

What were the facts?

The assessee's appeal before the CIT(A) was delayed by 518 days and the delay was not condoned. The CIT(A) dismissed the appeal. The assessee did not appear before the ITAT, but the Revenue was represented.

What were the issues?

Whether the CIT(A) had the authority to reject the delay condonation application under the Faceless Appeal Scheme. Whether the assessee was denied a reasonable opportunity to have the delay condoned.

Which sections of the Income-tax Act were involved?

Section 249,Section 250

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Cases cited in this judgment(4)Show list

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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM

Hearing: 10/02/2026

Per Avdhesh Kumar Mishra, AM: This appeal for Assessment Year (‘AY’) 2013-14 filed by the assessee is directed against the order dated 17.10.2025 of the Commissioner of Income Tax (Appeals), [‘CIT(A)’], National Faceless Appeal Centre (‘NFAC’), Delhi passed under section 250 of the Income Tax Act, 1961 (‘Act’).

2.

The grounds of appeal raised by the assessee are as under:

“1. The learned Commissioner of I

The order continues below.

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