BRIJWASI FOOD INDUSTRIES,GHAZIABAD V. WARD 2(1)(1), GHAZIABAD

ITA 5784/DEL/2025

AI Insights

The case involves Brijwasi Food Industries appealing against the decision of the CIT(A)/NFAC, which had refused to condone the delay in filing an appeal against the assessment order issued by the Assessing Officer. The assessment was made on 22.03.2025 for the assessment year 2020-21, and the appeal to CIT(A)/NFAC was filed on 17.06.2025. The CIT(A)/NFAC's decision was based on the grounds that the delay was not adequately explained. The Tribunal, upon reviewing the circumstances and the reasons provided for the delay, decided to set aside the CIT(A)/NFAC's order and remand the case for a fresh decision, highlighting the importance of substantial justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786016 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2020-2021
• Appeal Filed On: 19-09-2025
• 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
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.5784/Del/2025 Assessment Year: 2020-21 Brijwasi Food Industries, C-23, Sector B2, Tronica City, Loni S O Loni Dehat, Ghaziabad, UP Vs. ITO, Ward-2(1)(1), Ghaziabad PAN: AASFB5030B (Appellant) (Respondent) ORDER This assessee’s appeal for assessment year 2020-21, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1073812096(1), dated 17.07.2025 involving proceedings under section 147 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte. 2. It emerges during the course of hearing with the able assistance coming from the Revenue side that the learned Assessee by None Department by Sh. Manoj Kumar, Sr. DR Date of hearing 29.10.2025 Date of pronouncement 29.10.2025 Printed from counselvise.com ITA No.5784/Del/2025 2 | P a g e CIT(A)/NFAC has refused to condone the delay in filing of the assessee’s lower appeal instituted on 17.06.2025 against the Assessing Officer’s assessment framed on 22.03.2025, thereby holding that the same had not been explained in light of the justifiable reasons. 3. Faced with the situation, learned departmental representative could hardly dispute that the assessee had indeed filed his condonation petition before the CIT(A)/NFAC explaining all the reasons on account of circumstances beyond his control. 4. 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 taxpayer shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly. 5. This assessee’s appeal is allowed for statistical purposes. Printed from counselvise.com ITA No.5784/Del/2025 3 | P a g e Order pronounced in the open court on 29th October, 2025 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 29th October, 2025. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "