2025 (2) TMI 1715

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.... Sh. Shailender Shrivastava, Sr. DR ORDER PER SATBEER SINGH GODARA, JUDICIAL MEMBER: This assessee's appeal for assessment year 2015-16, 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/250/2023-24/1058834137(1) dated 18.12.2023, involving proceedings under section 147 r.w.s. 144 of ....

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.... our thoughtful consideration to the assessee's lower appeal condonation application and find merit therein. This for the precise reason that they have indeed made out a case to condone the delay, in the corresponding averments filed before the lower authorities. Faced with this situation we condone the delay in light of Collector, Land Acquisition vs. Mst. Katiji & Ors., (1987) 167 ITR 471 (SC). ....