Sh. Khalid Ali Vs. Income Tax Officer, Ward-1(3), Rampur
Case No: ITA No.8630/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Date: 1/21/2026
Parties Involved
appellantSh. Khalid Ali
respondentIncome Tax Officer, Ward-1(3), Rampur
Facts Summary
The assessee, Sh. Khalid Ali, filed an appeal against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi’s order dated 31.10.2025, which refused to condone a delay of 233 days in filing the assessee’s lower appeal against the Assessing Officer’s assessment framed on 09.03.2023. The CIT(A)/NFAC held that the delay had not been explained with justifiable reasons. The assessee had filed a condonation petition before the CIT(A)/NFAC explaining the reasons f…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay of 233 days in filing the assessee’s lower appeal should be condoned.
Precedents Relied Upon
1 precedent cited in this judgement.