Sh. Ramesh Kumar vs Income Tax Officer, Ward-36(3)

This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1082436686(1), dated 10.11.2025, involving proceedings under section 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

It transpires at the outset during the course hearing with the able assistance coming from both the parties that the learned CIT(A)/NFAC has refused to condone the delay of 3133 days in filing the asessee’s lower appeal instituted on 26.11.2022 against the Assessing Officer order dated 30.03.2014.

That being the case, learned counsel has invited the tribunal’s attentions to the fact that the CIT(A)/NFAC has not even considered Covid-19 pandemic outbreak period from 15.03.2020 to 28.02.2022, already stands excluded for all intents and purposes, as per hon’ble apex court’s landmark decision in Cognizance for Extension of Limitation, in Re (2022) 441 ITR 722 (SC). This is stated to be indeed coupled with the fact that the assessee has filed his detailed condontion petition explaining reasons thereof as on account of circumstances beyond control which has gone unrebutted from the Revenue side.

I therefore deem it appropriate in the larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC), the assessee’s impugned delay of 3133 days in filing of his lower appeal is condoned. Ordered accordingly. The learned CIT(A)/NFAC is directed to decide the assessee’s lower appeal on merits keeping in mind his additional evidence as well as in compliance to section 250(6) of the Act requiring him to frame points of determination followed by detailed adjudication thereof.

All other remaining issues between the parties are kept open.

This assessee’s appeal is allowed for statistical purposes.