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

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ITA 6074/DEL/2025Status: DisposedITAT Delhi30 October 2025AY 2017-2018Bench: 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 observed that the assessee had explained the delay due to circumstances beyond their control. Citing the case of Collector, Land & Acquisition Vs. Mst. Katiji & Others, the Tribunal held that technicalities should not stand in the way of substantial justice.

What were the facts?

The assessee's appeal for AY 2017-18 was filed against an order of the CIT(A)/NFAC. The CIT(A)/NFAC refused to condone a delay of 461 days in filing the assessee's appeal, holding that the reasons provided were not justifiable.

What were the issues?

Whether the delay in filing the appeal before the CIT(A)/NFAC should be condoned for substantial justice, and whether the appeal should be restored for adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 147

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

Hearing: 30.10.2025Pronounced: 30.10.2025

ORDER This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1075665832(1) dated 17.04.2025, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

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

4.

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.

5.

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.

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