Arun Adlakha Vs Income Tax Officer
Case No: ITA No. 9177/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench ‘SMC’, New Delhi
Date: 1/29/2026
Parties Involved
appellantArun Adlakha
respondentIncome Tax Officer, Ward-2(1)(1), Ghaziabad-201002
Facts Summary
This appeal arises from the order of the Commissioner of Income Tax (Appeals)/NFAC, Delhi, dated 04.12.2025, in proceedings under sections 147 read with 144 of the Income Tax Act, 1961. The appellant, Arun Adlakha, filed a lower appeal against the Assessing Officer’s assessment framed on 20.12.2019, which was delayed by 1090 days. The CIT(A)/NFAC refused to condone the delay, stating that it had not been adequately explained. However, during the hearing, it was established that the appellant had…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay of 1090 days in filing the lower appeal should be condoned.
Precedents Relied Upon
1 precedent cited in this judgement.