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Judgment
This assessee's appeal for assessment year 2023-24, arises against the Ld. CIT(Appeals)/National Faceless Appeal Centre, New Delhi's order in DIN & Order No. ITBA/NFAC/S/250/2025-26/1087273050(1), dated 12.03.2026 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act').
Heard both the parties. Case filed perused.
It emerges during the course of hearing that the learned CIT(A)/NFAC has refused to condone the delay of 120 days in filing of the assessee's lower appeal instituted on 01.08.2025 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 reasons.
Faced with the situation, learned departmental representative could hardly dispute that the assessee had indeed filed his condonation petition before the CIT(A)/NFAC explaining all the reasons on account of circumstances beyond his control.
That being the case, I hereby quote Collector, Land & Acquisition vs. Mst. Katiji & Others (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 Assessing Officer for his afresh appropriate adjudication within three effective opportunities subject to a rider that the taxpayer 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.
Order pronounced in the open court on 7th July, 2026.