SULTAN KHAN,GAUTAM BUDH NAGAR V. INCOME TAX OFFICER, WARD-5(3)(4), GAUTAM BUDH NAGAR

ITA 4595/DEL/2025

AI Insights

The case involves Sultan Khan, the appellant, who contested the dismissal of his appeal by the Commissioner of Income Tax (Appeals) due to a delay of 18 days in filing. The original assessment under Section 144 of the Income Tax Act, 1961, was made on 25/12/2019, which included certain additions to Khan's income. The CIT(A) dismissed Khan's appeal on 13/06/2025, citing the delay. Khan argued that the delay was due to medical reasons and sought condonation. The Tribunal, referencing the Supreme Court's precedent, found merit in Khan's reasons and remanded the case for a fresh assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829087 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: Delhi
• Assessment Year: misc
• Appeal Filed On: 26-07-2025
• 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: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: NEERAJ KUMAR VIRTUAL
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

"1 ITA Nos. 4595/Del/2025 Sultan Khan Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 4595/DEL/2025 (A.Y. 2017-18) Shri Sultan Khan House No. 199, Sufi Chairman Wali Gali, Nai Abadi Dadri, Gautam Budh Nagar-203207, Uttar Pradesh PAN: BNSPK7225H Vs Income Tax Officer, War-5(3) (4) Income Tax Office, G Block Complex, Sector-20, Gautam Budh Nagar- 201307- Uttar Pradesh Appellant Respondent Assessee by Sh.Neeraj Kumar (Virtual) Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 24/12/2025 Date of Pronouncement 14/01/2026 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 13/06/2025 for the Assessment Year 2017-18. 2. Brief facts of the case are that, an assessment order came to be passed on 25/12/2019 under Section 144 of the Income Tax Act, 1961 ('Act' for short) by making certain additions. Aggrieved by the assessment order dated 25/12/2019, Assessee preferred the Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 13/06/2025, dismissed the Appeal filed by the Assessee on delay in latches, wherein the Ld. CIT(A) has not condoned the delay of 18 days. Printed from counselvise.com 2 ITA Nos. 4595/Del/2025 Sultan Khan Vs. ITO Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal. 3. The Ld. Counsel for the Assessee vehemently submitted that the Ld. CIT(A) has dismissed the Appeal on delay in latches though there was sufficient cause/medical reason for condoning the delay. Thus, sought for allowing the Appeal of the Assessee. 4. Per contra, the Ld. Department's Representative relying on the orders of the Lower Authorities and sought for dismissal of the appeal. 5. The Assessee pleaded that, due to medical reasons the Assessee could not file the Appeal on time, thus, sought for condoning the delay of 18 days in filing the appeal before the Ld. CIT(A). However, the Ld. CIT(A) dismissed the Appeal on delay in latches. It is expected from the Assessee to file the Appeal on time, if the cause for delay is bona- fide and beyond the control of the Assessee, the same can be construed as sufficient cause. The Hon'ble Supreme Court time and again clarified that the delay in filing the Appeal with sufficient cause should be looked into in a liberal way and shall condone the delay. In the landmark decision in Collector, Land & Acquisition vs. Mst. Katiji& Others (1987) 167 ITR 471 (SC), the Hon'ble Supreme Court settled the law that the delay when supported by justifiable reasons, must make way for the cause of substantial justice. Considering the Printed from counselvise.com 3 ITA Nos. 4595/Del/2025 Sultan Khan Vs. ITO above facts and circumstances, we condone the delay of 18 days in filing the first Appeal before the Ld. CIT(A) and remand the matter to the file of the A.O. with a direction to frame the de-novo assessment in accordance with law after providing opportunity of being heard to the Assessee. 6. In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 14th January, 2026 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 14 .01.2026 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "