ASHOK MISHRA,DELHI V. ITO WARD-43(1), DELHI

ITA 2444/DEL/2025

AI Insights

The case involves Ashok Mishra, the appellant, contesting an order from the Ld. Addl/JCIT(A)-2, Hyderabad, which dismissed his appeal due to a delay of 124 days in filing. The appeal was initially dismissed as un-admitted because no condonation petition was filed to justify the delay. The appellant argued that substantial justice should prevail over technicalities, a point contested by the Senior Departmental Representative (Sr. DR), who supported the dismissal due to the absence of a condonation petition. The Tribunal, prioritizing substantial justice, decided to set aside the CIT(A)'s order and remand the case for a decision on the condonation petition.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828416 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Delhi
• Assessment Year: misc
• Appeal Filed On: 15-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR ARORA
• Assessee Lawyers: TANYA SHRUTI
• Keywords: Set aside; Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SMT. RENU JAUHRI, HON’BLE ACCOUNTANT MEMBER ITA No. 2444/Del/2025 Asstt. Year : 2021-22 Ashok Mishra, vs. ITO, WARD 43(1), 81-82/3, Gali Bandook Wali, CIVIC CENTRE, Metro Market, Chandni Chowk, NEW DELHI – 110 002 Central Delhi Delhi – 110 006 (PAN: APCPM0132J) (Appellant) (Respondent) Appellant by : Ms Tanya Shruti, Adv. Respondent by : Shri Ajay Kumar Arora, Sr. DR Date of Hearing 07.01.2026 Date of Pronouncement 14.01.2026 ORDER PER MAHAVIR SINGH, VP : This appeal by the assessee is arising out of the order of the Ld. Addl/JCIT(A)-2, Hyderabad in Appeal No. NFAC/2020-21/10204599 dated 28 February 2025. Return of income was processed under section 143(1) of the Income Tax Act, 1961 (hereinafter referred as Act) by CPC, Bangalore for the assessment year 2020-21 dated 8.7.2022. 2. At the outset, Ld. Counsel for the assessee stated that Ld. CIT(A) has dismissed the appeal as un-admited as there was a delay of 124 days in filing the appeal before him. Ld. Counsel for the assessee further Printed from counselvise.com 2 stated the fact that the processing of return u/s. 143(1) was dated 8.7.2022 and assessee filed the appeal electronically on 09.12.2022. Ld. Counsel for the assessee pointed out from Form 25 that the date of service of processing order u/s. 143(1) was served on assessee on 8.7.2022 and thereby there is a delay of 124 days in filing the appeal before the Ld. CIT(A). Ld. Counsel for the assessee further stated that there is sufficient cause for not filing the appeal, but when pointed out that there is no condonation petition was filed before the Ld. CIT(A) and Ld. CIT(A) has rightly dismissed the appeal as unadmitted for the reasons that condonation petition was not filed by the assessee. On this Ld. Counsel for the assessee stated that this is a small delay of 124 days and when substantial justice is pitted against technicalities, substantial justice should be done when this was pointed to the Sr. DR he stated that once there is no condonation petition before the Ld. CIT(A), then how the Ld. CIT(A) can admit the appeal and according to him Ld. CIT(A) has rightly dismissed the appeal as un-admitted. 3. We have heard the rival contentions and gone through the facts. We noted that admittedly there is a delay of 124 days and Ld. CIT(A) has rightly dismissed the appeal of the assessee. But when substantial justice is pitted against technicalities, substantial justice should prevail, hence, in the interest of justice, it is necessary to give another opportunity to assessee to canvass his case before the Ld. CIT(A), and accordingly, we set aside the order of the Ld. CIT(A) and direct him to allow one more opportunity to assessee to file condonation petition and then accordingly decide the condonation petition whether there exist any reasonable cause or not. The Ld. CIT(A), if find reasonable cause in the condonation petition, the delay in dispute be condoned and thereafter, issue on merits be decided in accordance with law. Printed from counselvise.com 3 4. In the result, the assesee’s appeal is allowed for statistical purposes. Order pronounced on 14.01.2026. Sd/- Sd/- (RENU JAUHRI) (MAHAVIR SINGH) ACCOUNTANT MEMBER VICE PRESIDENT Date: 14-01-2026 SRBhatnagar Copy forwarded to: - 1. Appellant 2. Respondent 3. DIT 4. CIT (A) 5. DR, ITAT Assistant Registrar, ITAT, Printed from counselvise.com "