YASIR ARAFAT,MUZAFFARNAGAR V. INCOME TAX OFFICER, WARD-3(2)(4), MUZAFFARNAGAR

ITA 7081/DEL/2025

AI Insights

The case involves multiple appeals by Shri Yasir Arafat against the orders of the National Faceless Assessment Center (NFAC), Delhi, pertaining to the assessment years 2019-20 and 2021-22. The appeals were primarily dismissed by the CIT(A) due to non-prosecution and non-condonation of delay. The assessee, facing continuous bereavement and mental distress, failed to attend hearings and meet deadlines. Upon review, the Tribunal found sufficient cause for the delays and set aside the CIT(A)'s orders, directing a de novo assessment by the AO.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 840200 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2021-2022
• Appeal Filed On: 05-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Assessee Lawyers: ANKIT GUPTA
• Keywords: Set aside; Reasonable cause

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.- 7080/Del/2025 [Assessment Year: 2019-20] Shri Yasir Arafat, 844, Ambha Vihar, Meerut Road, Muzaffarnagar-251002. Vs Income Tax Officer, Ward-3(2)(4), Meerut Road, Muzaffarnagar-251002. PAN- AQBPA4904A Assessee Revenue ITA No.- 7081/Del/2025 [Assessment Year: 2021-22] Shri Yasir Arafat, 844, Ambha Vihar, Meerut Road, Muzaffarnagar-251002. Vs Income Tax Officer, Ward-3(2)(4), Meerut Road, Muzaffarnagar-251002. PAN- AQBPA4904A Assessee Revenue ITA No.- 7082/Del/2025 [Assessment Year: 2021-22] Shri Yasir Arafat, 844, Ambha Vihar, Meerut Road, Muzaffarnagar-251002. Vs Income Tax Officer, Ward-3(2)(4), Meerut Road, Muzaffarnagar-251002. PAN- AQBPA4904A Assessee Revenue Printed from counselvise.com ITA Nos.- 7080/Del/2025 and five other appeals Yasir Arafat 2 ITA No.- 7083/Del/2025 [Assessment Year: 2021-22] Shri Yasir Arafat, 844, Ambha Vihar, Meerut Road, Muzaffarnagar-251002. Vs Income Tax Officer, Ward-3(2)(4), Meerut Road, Muzaffarnagar-251002. PAN- AQBPA4904A Assessee Revenue ITA No.- 7084/Del/2025 [Assessment Year: 2021-22] Shri Yasir Arafat, 844, Ambha Vihar, Meerut Road, Muzaffarnagar-251002. Vs Income Tax Officer, Ward-3(2)(4), Meerut Road, Muzaffarnagar-251002. PAN- AQBPA4904A Assessee Revenue ITA No.- 7085/Del/2025 [Assessment Year: 2021-22] Shri Yasir Arafat, 844, Ambha Vihar, Meerut Road, Muzaffarnagar-251002. Vs Income Tax Officer, Ward-3(2)(4), Meerut Road, Muzaffarnagar-251002. PAN- AQBPA4904A Assessee Revenue Assessee by Shri Ankit Gupta, Adv. Revenue by Shri Manoj Kumar, Sr. DR Date of Hearing 25.02.2026 Date of Pronouncement 25.02.2026 Printed from counselvise.com ITA Nos.- 7080/Del/2025 and five other appeals Yasir Arafat 3 ORDER PER BRAJESH KUMAR SINGH, AM: These appeals filed by assessee are directed against the orders of National faceless appeal Centre (NFAC), Delhi and penalty orders [hereinafter referred to as the Ld. CIT(A)] pertaining to Assessment Years (A.Y.) 2019-20 and 2021-22 respectively as per the details below. Since common issues are involved in these appeals, the same is being disposed of by way of this common order for the sake of convenient and brevity. S. No. Name of Assessee A.Y. Assessment Order / Penalty order DATE CIT(A)’s order DATE ITA No. Appeal U/s Reasons for dismissed 1. Yasir Arafat 2019- 20 06.03.2025 15.09.2025 7080/Del/2025 147/144 Non - Prosecution 2. Yasir Arafat 2021- 22 20.06.2023 26.08.2025 7081/Del/2025 272A(1)(d) Non - Prosecution 3. Yasir Arafat 2021- 22 23.06.2023 04.09.2025 7082/Del/2025 271AAC (1) Delay of 254 days before CIT(A) 4. Yasir Arafat 2021- 22 23.12.2022 04.09.2025 7083/Del/2025 143(3)/144 Delay of 440 days before CIT(A) 5. Yasir Arafat 2021- 22 23.06.2023 04.09.2025 7084/Del/2025 271AAD(1)(i) Delay of 254 days before CIT(A) 6. Yasir Arafat 2021- 22 21.06.2023 04.09.2025 7085/Del/2025 270A Delay of 256 days before CIT(A) Printed from counselvise.com ITA Nos.- 7080/Del/2025 and five other appeals Yasir Arafat 4 2. At the outset, the Ld. AR submitted that the above appeals were dismissed by the Ld. CIT(A) either on account of non-prosecution or for non-condonation of the delay, as listed out in the above table. The Ld. AR submitted in view of the continuous bereavement in the family, the assessee was mentally disturbed and, could not attend the hearing either before the AO or before the Ld. CIT(A). In this regard, the condonation application filed by the assessee in ITA No.- 7080/Del/2025 (which are identical in all the above appeals) is reproduced as under: ““With reference to the above, it is most respectfully submitted as under: - That, the assessee is filling the Appeal against the order of the National Faceless Assessment Center, Delhi (NFAC) dated 23.06.2023 received on 24.06.2023. The time limit to file the appeal is 30 Days and accordingly the due date of file it expired on 23.06.2023. That, for the year under consideration, the assessment has been completed on ex-party basis, as the assessee did not aware about the said proceedings, due to the following reasons:- a) That, there is a continues demise of the near ones in the family, such as grand mother, khala and Chacha, the copies of the death certificates of the family members, are being enclosed, for your ready reference. b) That, due to the regular demises of the near and dear ones, the assessee is suffering, mental disorder and depression, such as ghabrahat, forget fatuige, low mood, decrease sleep, irritability and deemed social intense. The copy of prescription of the assessee is being enclosed, for your ready reference In view of the above, the assessee is under tremendous mental and physical pressure, due to the reason stated above. The assessee came to know about the said proceedings, after the attachment of accounts by the department against the huge demand, therefore, the assessee has failed to give, the proper attention towards the proceedings pending, before the assessing officer, as well as filling an appeal before your goodself. After, knowing about the impugned order passed against the assessee, he contacted his regular counsel to take further remedial action, whatever prescribed in the Income Tax Printed from counselvise.com ITA Nos.- 7080/Del/2025 and five other appeals Yasir Arafat 5 Act, 1961, he suggested, that, he is unable to deal with it, therefore, kindly engage some other counsel, who can take care off. In view of the his suggestion, he engaged the undersigned counsel Shri Dinesh Mohan and Ankit Gupta to file an appeal and peruse the matter as per the law, in the month of March, 2024. It is also submitted that the said delay is unintentional and may kindly be condoned. The delay is attributable to reasonable cause / sufficient cause and the delay of about 254 days in filing Appeal before NFAC, Delhi may kindly be condoned so as to enable furtherance of the cause of Justice. The affidavit of the assessee is filed alongwith this application.” 2.1 In view of the above facts, the Ld. AR submitted that the delay in filing of the above appeal may kindly be condoned. Further, the Ld. AR requested that all the above matters may be set aside to the file of the AO and also gave an undertaking that he will cooperate in the proceedings before the AO without fail. 3. The Ld. Sr. DR supported the orders of the lower authorities and submitted that the condonation of the delay was not satisfactorily explained. 4. Both sides heard. Considering the facts and circumstances stated in the condonation application and the submissions made before us, we condone the delay in filing the appeals within the prescribed time in respect of Sr. nos. 3 to 6 of the above table before the Ld. CIT(A). The assessee is a scrap dealer and could not appear before the AO during the assessment proceedings for the reasons as stated in condonation application. Therefore, considering the facts of the case and in interest of justice, we deem it fit to set aside the respective orders of the Ld. CIT(A) and the assessment orders in ITA Nos.- 7080/Del/2025 and 7083/Del/2025 for A.Ys. 2019- Printed from counselvise.com ITA Nos.- 7080/Del/2025 and five other appeals Yasir Arafat 6 20 and 2021-22 and restore the assessment to the file of the AO for de novo assessment in accordance with law after providing necessary opportunity to the assessee. The assessee is directed to cooperate in the assessment proceedings. 4.1 Further, since we have set aside the assessment orders in ITA No.- 7083/Del/2025 for A.Y. 2021-22, the penalty orders under section 271AAC(1), 271AAD(1)(i) and 270A of the Act, as referred in the above table for A.Y. 2021-22 at Sr. nos. 3, 5 and 6 in ITA Nos.- 7082/Del/2025, 7084/Del/2025 and 7085/Del/2025 do not survive and are deleted. 4.2 Further, considering the explanation of the assessee for not appearing before the AO during the assessment proceedings, the penalty order u/s 272 (1)(d) of the Act, in ITA No.- 7081/Del/2025 is deleted. 5. To sum up, the appeals filed by the assessee are disposed as below: ITA No.- 7080/Del/2025 and 7083/Del/2025 for A.Y. 2019-20 and 2021-22 are allowed for statistical purposes and ITA Nos. 7081/Del/2025, 7082/Del/2025, 7084/Del/2025 and 7085/Del/2025 are allowed. Order pronounced in the open court on 25th February, 2026. Sd/- Sd/- [VIKAS AWASTHY] [BRAJESH KUMAR SINGH] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated- 26.02.2026. Pooja. Printed from counselvise.com ITA Nos.- 7080/Del/2025 and five other appeals Yasir Arafat 7 Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi, Printed from counselvise.com "