ARUN KUMAR,ETAH V. INCOME TAX, AGRA

ITA 5208/DEL/2025

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773712 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2019-2020
• Appeal Filed On: 15-08-2025
• Other Referred Cases: Collector, Land & Acquisition Vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Assessee Lawyers: ARUN KUMAR ASSESSEE
• Section: 147; 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 5208/Del/2025 : Asstt. Year : 2019-20 Arun Kumar, Nehru Nagar, Vill. Jaithra, PO, Jaithra, Etah, U.P.-207249 Vs Income Tax Office, Agra, Uttar Pradesh-282002 (APPELLANT) (RESPONDENT) PAN No. AYGPK1386H Assessee by: Sh. Arun Kumar (Assessee) 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/250/2025-26/1077187193(1) dated 18.06.2025, 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 130 days in filing of the assessee’s lower appeal instituted on 15.08.2024 against the Assessing Officer’s assessment framed on 09.03.2024 thereby holding that the same had not been explained in light of the justifiable reasons. Printed from counselvise.com ITA No. 5208/Del/2025 Arun Kumar 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. 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 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. 6. This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 23/09/2025. Sd/- (Satbeer Singh Godara) Judicial Member Dated: 23/09/2025 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR Printed from counselvise.com "