Sh. Sunil Singh vs. Income Tax Officer, Delhi

Parties Involved

Facts Summary

The assessee’s appeal for assessment year 2020-21 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/250/2025-26/1082446519(1), dated 10.11.2025 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). The CIT(A)/NFAC has refused to condone the delay of 78 days in filing the assessee’s lower appeal instituted on 09.06.2025 against the Assessing Officer’s assessment framed on 21.02.2025.…

Legal Issues

• 1. Condonation of delay in filing the appeal before the CIT(A)/NFAC.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Amit Aggarwal vs Income Tax Officer

  Delhi Bench ‘F’, New Delhi benchAY 2020-21Allowed

• Satender Kumar Chumbak Vs. Income Tax Officer

  Delhi Bench benchAY 2013-14Allowed

• Braham Prakash vs Income Tax Officer

  Delhi Bench ‘SMC’, New Delhi benchAY 2012-13Allowed

• NAVEEN SONI Vs. INCOME TAX OFFICER

  Delhi Bench benchAY 2018-19Allowed

• Income Tax Officer, New Delhi Vs. Advermark Wiresmith Pvt. Ltd.

• Sh. Devinder Singh vs. Income Tax Officer, New Delhi

  Delhi Bench benchAY 2019-20Allowed