BRIJWASI FOOD INDUSTRIES,GHAZIABAD vs. WARD 2(1)(1), GHAZIABAD

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ITA 5784/DEL/2025Status: DisposedITAT Delhi29 October 2025AY 2020-20213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, relying on the principle of substantial justice over technicalities, restored the appeal to the CIT(A)/NFAC for fresh adjudication. The assessee is to prove their case at their own risk.

What were the facts?

The assessee's appeal before the CIT(A)/NFAC was filed with a delay. The CIT(A)/NFAC refused to condone this delay, stating that the reasons provided were not justifiable.

What were the issues?

Whether the CIT(A)/NFAC erred in refusing to condone the delay in filing the appeal without considering the reasons provided by the assessee.

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: SHRI SATBEER SINGH GODARA

Hearing: 29.10.2025Pronounced: 29.10.2025

Date of hearing 29.10.2025 Date of pronouncement 29.10.2025 ORDER This assessee’s appeal for assessment year 2020-21, 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/250/2024-25/1073812096(1), dated 17.07.2025 involving proceedings under section 147 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.

2.

It emerges during the course of hearing with the able assistance coming from the Revenue side that the learned CIT(A)/NFAC has refused to condone the delay in filing of the assessee’s lower appeal instituted on 17.06.2025 against the Assessing Officer’s assessment framed on 22.03.2025, 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 his condonation petition before the CIT(A)/NFAC explaining all the reasons on account of circumstances beyond his control.

4.

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 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.

2 | P a g e Order pronounced in the open court on 29th October, 2025

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