Late Smt. Champaben Harilal Shah, Through Legal Heir Shri Vinodchandra Harilal Shah v. ITO

Parties Involved

Facts Summary

The assessee, Shri Vinodchandra Harilal Shah, filed an appeal against the order passed by the National Faceless Appeal Centre (NAC) Delhi/Commissioner of Income-tax (Appeals) [in short ‘NFAC/Ld.CIT(A)’], dated 18.05.2026, which arose from an assessment order passed by the Assessing Officer u/s 144 of the Act, dated 28.11.2019. The appeal was filed belatedly by 758 days. The learned CIT (A) dismissed the appeal due to the delay and did not adjudicate the appeal on merit. The assessee's counsel sought condonation of the delay citing reasons in an affidavit. The learned DR for the revenue opposed the prayer for condonation of delay.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the order passed by the CIT(A) should be set aside and the matter remitted back to the file of the assessing officer?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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