Amit Aggarwal vs Income Tax Officer

Per Satbeer Singh Godara, Judicial Member:

This assessee’s appeal for Assessment Year 2020-21 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1078882570(1) dated 24.07.2025, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”).

Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.

It emerges during the course of hearing that the learned CIT(A)/NFAC has refused to co ndone the delay of 30 days in filing of the assessee’s lower appeal instituted on 02.05.2025 against the Assessing Officer’s assessment framed on 04.03.2025 thereby holding that the same had not been explained in light of the justifiable reaso ns.

Faced with this situation, learned departmental representative could hardly dispute that the assessee had indee d explained the above delay before the CIT(A)/NFAC explaining all the reasons on account o f circumstances beyond his control.

That being the case, we hereby quote Collector, Land & Acquisition Vs. Mst. Katiji & O thers (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 assessee shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly.

This assessee’s appeal is allowed for statistical purposes.