ITAT Delhi Restores Appeal as Hyper-Technical View on Delay Defeated Justice

Renu Bala Vs ITO (ITAT Delhi) The appeal was filed by the assessee against the order dated 13.10.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for Assessment Year 2016–17. The appeal before the Tribunal was delayed by 58 days. The assessee submitted an application supported by an affidavit explaining the reasons for the delay. Upon examination, the Tribunal found the delay to be unintentional and based on bona fide reasons, and accordingly condoned the delay and admitted the appeal. The assessee contended that the CIT(A) had dismissed the ap...