PUSHPA ,DELHI V. WARD-44 (6) , NEW DELHI

ITA 5599/DEL/2025

AI Insights

The case involves two appeals by the assessee, Pushpa, against the orders of the CIT(A)/NFAC, Delhi, which had refused to condone the delays in filing appeals against the Assessing Officer's assessments for the Assessment Year 2018-19. The delays were 535 days and 398 days for ITA Nos. 5599/Del/2025 and 5600/Del/2025 respectively. The Tribunal found that the assessee had adequately explained the delays due to circumstances beyond her control and thus decided to set aside the CIT(A)'s decision and remand the cases back to the Assessing Officer for fresh adjudication.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838168 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2018-2019
• Appeal Filed On: 11-09-2025
• 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: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Assessee Lawyers: SAMEER KAPOOR
• Section: 147

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Naveen Chandra, Accountant Member ITA No. 5599/Del/2025 : Asstt. Year: 2018-19 ITA No. 5600/Del/2025 : Asstt. Year: 2018-19 Pushpa, House No. 110, Pooth Kalan Village, PO Sultanpuri, C Block, North West Delhi, Delhi-110086 Vs Income Tax Officer, Ward-44(6), New Delhi (APPELLANT) (RESPONDENT) PAN No. CYMPP6376A Assessee by : Sh. Sameer Kapoor, Adv. Revenue by : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing: 18.02.2026 Date of Pronouncement: 18.02.2026 ORDER Per Satbeer Singh Godara, Judicial Member: These assessee’s twin appeals ITA Nos. 5599 & 5600/Del/2025 for Assessment Year 2018-19 arise against the CIT(A)/NFAC, Delhi’s DIN & order Nos. ITBA/NFAC/S/250/2025- 26/1078562410(1) & 1078563122(1) dated 16.07.2025, in proceedings u/s 147 r.w.s. 250 & 270A of the Income Tax Act, 1961 (in short “the Act”), respectively. 2. Heard both the parties at length. Case files perused. 3. It emerges during the course of hearing with the able assistance coming from both the sides that the learned Printed from counselvise.com ITA Nos. 5599 & 5600/Del/2025 Pushpa 2 CIT(A)/NFAC has refused to condone the delay of 535 days (ITA No. 5599/Del/2025) and 398 days (ITA No. 5600/Del/2025) in filing of the assessee’s lower appeals instituted on 09.10.2024 (ITA No. 5599/Del/2025) and on 29.10.2024 (ITA No. 5600/Del/2025) against the Assessing Officer’s assessment framed on 24.02.2023 thereby holding that the same had not been explained in light of the justifiable reasons. 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, we 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 twin appeals back to the Assessing Officer for his afresh appropriate adjudication within three effective opportunities subject to a rider that the assessee shall plead Printed from counselvise.com ITA Nos. 5599 & 5600/Del/2025 Pushpa 3 and prove the case at her own risk and responsibility, in consequential proceedings. Ordered accordingly. 6. These assessee’s twin appeals ITA Nos. 5599 & 5600/Del/2025 are allowed for statistical purposes. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 18/02/2026. Sd/- Sd/- (Naveen Chandra) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 08/02/2026 *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 "