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

Parties Involved

Facts Summary

The assessee, Ravinder Pal Singh, filed an appeal for the assessment year 2016-17 against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi’s order dated 03.11.2025. The appeal was under sections 147 and 144 of the Income-tax Act, 1961. The assessee had filed a lower appeal on 22.10.2022 against the Assessing Officer’s assessment dated 22.03.2022, but the CIT(A)/NFAC refused to condone the delay of 184 days in filing the appeal, stating that the delay was not explained with justifiable reasons. The assessee had filed a condonation petition before the CIT(A)/NFAC explaining the reasons for the delay, which were beyond his control.…

Legal Issues

• 1. Whether the delay of 184 days in filing the appeal should be condoned.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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