RAKESH CHANDER GUPTA,SAS NAGAR (MOHALI) PUNJAB vs. COMMISSIONER OF INCOME TAX (APPEALS), NFAC, CIVIC CENTRE, NEW DELHI

Heard both the parties at length. Case file perused.

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 delay of 461 days in filing of the assessee’s lower appeal instituted on 21.09.2024 against the Assessing Officer’s assessment framed on 19.05.2023 Rakesh Chander Gupta

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 his control.

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 on merits 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.

This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 30/10/2025. (Satbeer Singh Godara)