Jitan Kumar Vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Jitan Kumar, filed an appeal against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi’s order dated 27.10.2025, which refused to condone the delay of 692 days in filing the lower appeal against the Assessing Officer’s assessment framed on 24.01.2020. The CIT(A)/NFAC held that the delay had not been explained with justifiable reasons. The assessee filed a condonation petition before the CIT(A)/NFAC, explaining the reasons for the delay, including circumstances beyond his control and the Covid-19 outbreak.…

Legal Issues

• 1. Whether the delay of 692 days in filing the lower appeal should be condoned.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Awadh Foundation Vs. Income Tax Officer (E)

  Delhi Bench benchAY 2023-24Allowed

• Sh. Khalid Ali Vs. Income Tax Officer, Ward-1(3), Rampur

• Sh. Ramesh Chand Sharma Vs. Income Tax Officer, Ward-72(1), Delhi

  Delhi Bench benchAY 2018-19Allowed

• Prem Ratan Joshi Vs. Income Tax Officer, Ward-58(7), Vikas Bhawan, Delhi-110002

  Delhi Bench benchAY 2017-18Allowed

• Ravinder Pal Singh Vs. Income Tax Officer, Ward-1, Karnal, Haryana

• Satender Kumar Chumbak Vs. Income Tax Officer

  Delhi Bench benchAY 2013-14Allowed