Sh. Satinder Kaur Vs. Income Tax Officer, Ward-43(1), Delhi
Case No: ITA No.8593/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Date: 1/21/2026
Parties Involved
appellantSh. Satinder Kaur
respondentIncome Tax Officer, Ward-43(1), Delhi
Facts Summary
The assessee, Sh. Satinder Kaur, filed an appeal against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)/NFAC), Delhi, for the assessment year 2022-23. The appeal was filed with a delay of 19 days, which was condoned by the Tribunal in the larger interest of justice. The assessee's counsel argued that due to communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings…
Decision in favour of
Assessee
Legal Issues
- 1. Condonation of delay in filing the appeal
- 2. Restoration of the appeal to CIT(A)/NFAC for afresh adjudication
Precedents Relied Upon
1 precedent cited in this judgement.