Reeta Chauhan vs. Income Tax Officer, Ward-1, Karnal
Case No: ITA No.185/Del/2026
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/9/2026
Parties Involved
appellantReeta Chauhan
respondentIncome Tax Officer, Ward-1, Karnal
Facts Summary
The assessee’s appeal for assessment year 2017-18 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1069171558(1), dated 27.09.2024 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Delay of 404 days in filing the assessee’s instant appeal is condoned in larger interest of justice and in light of Collector, Land & Acqu…
Decision in favour of
Assessee
Legal Issues
- 1. Condonation of delay in filing the appeal
- 2. Restoration of matter to Assessing Officer for afresh adjudication
1 more legal issue analysed in this judgement.
Precedents Relied Upon
4 precedents cited in this judgement.