Neelam Minocha vs Income Tax Officer

This assessee’s appeal for Assessment Year 2012-13 arises against the C IT(A)/NFAC, De lhi’ s DIN & order No. ITBA/NFAC/S/250/2025-26/1084241572(1) dated 31.12.2025, in proceed ings u/s 144 of the Income Tax Act, 1 961 (in short “the Act”).

Heard both the p arties at length. Case file perused.

It emerges during the course o f hearing with the able assistance coming from bo th the sides that the learned CIT(A)/NFAC has refused to condone the delay of 1512 days in filing of the assessee’s lower appeal instituted on 27.01.2024 against the Assessing Officer’s assessment framed on 08.11.2019 thereby holding that the same had not been explained in light of the justifiab le reaso ns.

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 o f circumstances beyond his control.

That being the case, I hereby quote Co llector, 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 ad judication within three effective opportunities subject to a rider that the assessee shall p lead and prove the case at his ow n risk and responsibility, in consequential pr oceedings. Ordered accord ingly.

This assessee’s appeal is allowed for statistical purposes.