AVNEESH KUMAR TYAGI,DELHI vs. INCOME TAX OFFICER WARD 1(1) GHAZIABAD, GHAZIABAD
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2019-20, arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2025-26/1077782844(1) dated 25.06.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961
(in short “the Act”).
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 9 days in filing of the assessee’s lower appeal instituted on 31.03.2025 against the Assessing Officer’s assessment framed on 20.02.2025 thereby holding that the same had not been explained in light of the justifiable reasons. Avneesh Kumar Tyagi
2
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.
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 23/09/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 23/09/2025
*Subodh Kumar, Sr. PS*