AMIT PAUL,NEW DELHI V. NATIONAL FECELESS ASSESSMENT CENTRE, NEW DELHI

ITA 5088/DEL/2025

AI Insights

The case involves Amit Paul, the appellant, contesting an assessment order passed by the Assessing Officer under section 143(3) of the Income-tax Act, 1961, for the assessment year 2018-19. The National Faceless Assessment Centre, Delhi, was the respondent. The primary issue arose from the dismissal of the appellant's appeal by the ld CIT(A) due to a perceived delay in filing. The Tribunal examined the timeline of the appeal filing in light of the Supreme Court's ruling on the extension of limitation period due to the pandemic. The Tribunal concluded that the appeal was timely filed and thus restored it to the CIT(A) for a fresh decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838172 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 21-08-2025
• Other Referred Cases: Suo Motu Writ Petition (C) No. 3 of 2020 In Re: Cognizance for Extension of Limitation
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANKUSH KALRA
• Assessee Lawyers: RAKESH GUPTA
• Keywords: Opportunity of being heard; Competent authority
• Section: 143(3)

Judgement Text

"INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 5088/Del/2025 (Assessment Year: 2018-19) Amit Paul, Flat No. AM-504, Abhimanyu Apartments, Vasundhara Enclave, Delhi Vs. National Faceless Assessment Centre, Delhi (Appellant) (Respondent) PAN: AAGPP5220K Assessee by : Dr. Rakesh Gupta, Adv Shri Saksham Agarwal, CA Revenue by: Ms. Ankush Kalra, Sr. DR Date of Hearing 17/02/2026 Date of pronouncement 17/02/2026 O R D E R PER M. BALAGANESH, AM 1. The appeal in ITA No.5088/Del/2024 for AY 2017-18, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 2219.06.2024 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter Printed from counselvise.com ITA No. 5088/Del/2025 Amit Paul Page | 2 referred to as ‘the Act’) dated 21.12.2019 by the Assessing Officer, ITO, Ward-43(8), Delhi (hereinafter referred to as ‘ld. AO’). 2. At the outset, we find that the ld CIT(A) had not condoned the delay in filing of appeal before him by 65 days. In the instant case, the appeal was filed by the assessee before the ld CIT(A) on 05.05.2022 against the assessment order dated 16.07.2021. We find that the Hon'ble Supreme Court in Miscellaneous Application No. 21 of 2022 in Miscellaneous Application No. 665 of 2021 in Suo Motu Writ Petition (C) No. 3 of 2020 In Re: Cognizance for Extension of Limitation with Miscellaneous Application No.29 of 2022 in Miscellaneous Application No. 665 of 2021 in Suo Motu Writ Petition (C) No. 3 of 2020 dated 10.01.2022 had observed that if the appeal before any competent authority that were due to be filed during the period 15.03.2020 till 28.02.2022 and if the said appeal has been filed within 90 days from 01.03.2022, then the said appeal should be construed to have been filed within time. Accordingly, calculating 90 days from 01.03.2022, the appeal filed by the assessee before the ld CIT(A) on 05.05.2022 is well within permitted time and hence, there is no delay at all. Hence, we hold that the ld CIT(A) erred in dismissing the appeal on the ground of delay. Accordingly, in the interest of justice and fairplay, we deem it fit and appropriate to restore this appeal to the file of the ld CIT(A) for de novo adjudication in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is at liberty to furnish fresh evidences, if any, raise additional grounds, if any, in support of his contentions before the ld CIT(A). With these observations, the grounds raised Printed from counselvise.com ITA No. 5088/Del/2025 Amit Paul Page | 3 by the assessee are allowed for statistical purposes by restoring the appeal of the assessee to the file of the ld CIT(A). 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 17/02/2026. -Sd/- -Sd/- (MAHAVIR SINGH) (M. BALAGANESH) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 17/02/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Printed from counselvise.com "