Satender Kumar Chumbak Vs. Income Tax Officer

Parties Involved

Facts Summary

This appeal arises from the assessment year 2013-14, against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi’s DIN & Order No : ITBA/NFAC/S/250/2025-26/1081743040(1), dated 14.10.2025. The proceedings are under section 147 r.w.s.144 r.w.s. 144B of the Income-tax Act, 1961. The assessee had filed a lower appeal on 18.08.2025 against the Assessing Officer’s assessment framed on 28.03.2022. The CIT(A)/NFAC refused to condone the delay in filing of the assessee’s lower appeal, holding 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 due to circumstances beyond his control.…

Legal Issues

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

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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