AVNEESH KUMAR TYAGI,DELHI vs. INCOME TAX OFFICER WARD 1(1) GHAZIABAD, GHAZIABAD

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ITA 4940/DEL/2025Status: DisposedITAT Delhi23 September 2025AY 2019-20Bench: Sh. Satbeer Singh Godara (Judicial Member)1 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 held that technical issues should not impede substantial justice. The appeal was restored to the CIT(A)/NFAC for adjudication on merits, giving the assessee three opportunities, provided the assessee proves their case at their own risk.

What were the facts?

The assessee's appeal for AY 2019-20 arose from an order refusing to condone a 9-day delay in filing the lower appeal before the CIT(A)/NFAC. The CIT(A)/NFAC held that the delay was not explained by justifiable reasons.

What were the issues?

Whether the CIT(A)/NFAC was justified in refusing to condone a short delay in filing the appeal without considering the merits, and whether the Tribunal should restore the appeal for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

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

For Appellant: Adv. &
Hearing: 23.09.2025Pronounced: 23.09.2025

Asstt. Year : 2019-20 Avneesh Kumar Tyagi, Vs Income Tax Officer, H. No. 1/41, Gali No. 1, Near Ward-1(1), Mandoloi Chingi, Mandoli Extension, Ghaziabad-245101 Delhi-110093 (APPELLANT) (RESPONDENT) PAN No. AIBPT0084E Assessee by: Sh. Sahil Sharma, Adv. & Sh. Sanjay Parashar Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 23.09.2025 Date of Pronouncement: 23.09.2025 ORDER 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”).

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 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 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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