KRISHNA DEVI,REWARI V. INCOME TAX OFFICER, REWARI

ITA 5096/DEL/2025

AI Insights

The case involves Krishna Devi, the appellant, contesting an assessment made by the Income Tax Officer for the Assessment Year 2011-12. The primary issue arose from the CIT(A)/NFAC's refusal to condone the delay in filing an appeal against the Assessing Officer's assessment order dated 17.12.2018. The delay was attributed to circumstances beyond the appellant's control, which were not initially accepted by the CIT(A)/NFAC. The Tribunal, upon reviewing the circumstances and the principles of substantial justice, decided to set aside the CIT(A)'s decision and remand the case back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793346 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 22-08-2025
• 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: KRISHNA DEVI 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. 5096/Del/2025 : Asstt. Year : 2011-12 Krishna Devi, Solaha Rahi Mandir, Near New Grain Market, Rewari, Haryana-123401 Vs Income Tax Officer, Ward-2, Rewari, Haryana-123401 (APPELLANT) (RESPONDENT) PAN No. FCBPD5053A Assessee by: Ms. Krishna Devi (Assessee) Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 24.09.2025 Date of Pronouncement: 24.09.2025 ORDER This assessee’s appeal for Assessment Year 2011-12, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1079772918(1) dated 20.08.2025, 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 the delay in filing of the assessee’s lower appeal instituted on 07.09.2022 against the Assessing Officer’s assessment framed on 17.12.2018 thereby holding that the same had not been explained in light of the justifiable reasons. Printed from counselvise.com ITA No. 5096/Del/2025 Krishna Devi 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 her 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 Assessing Officer for his afresh appropriate adjudication within three effective opportunities, subject to a rider that the assessee shall plead and prove the case at her own risk and responsibility, in consequential proceedings. Ordered accordingly. 5. This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 24/09/2025. Sd/- (Satbeer Singh Godara) Judicial Member Dated: 24/09/2025 *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 "