Sh. Ramesh Chand Sharma Vs. Income Tax Officer, Ward-72(1), Delhi

Parties Involved

Facts Summary

The assessee, Sh. Ramesh Chand Sharma, filed an appeal against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi’s order dated 23.10.2025, which refused to condone a delay of 290 days in filing the assessee’s lower appeal against the Assessing Officer’s assessment framed on 27.03.2021. 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 for the delay, attributing it to circumstances beyond his control.…

Legal Issues

• 1. Whether the delay of 290 days in filing the assessee’s lower appeal should be condoned.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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