Nikita Gupta Vs ITO (ITAT Indore)
In the case of Nikita Gupta vs. Income Tax Officer (ITAT Indore), the assessee appealed against the order dated 17.02.2023 of the Commissioner of Income Tax (Appeals), New Delhi, for the Assessment Year 2017–18. The appeal arose from an assessment order passed under Section 144 read with Section 142(1) of the Income Tax Act, 1961, by the Income Tax Officer, Ratlam.
Condonation of Delay
The Registry reported a delay of seven days in filing the appeal. The assessee submitted an application for condonation of delay along with an affidavit, explaining that the previous consultant’s email ID had been mistakenly used in Form No. 35, due to which she was unaware of the order being passed. It was submitted that the delay was not intentional. The Departmental Representative opposed the plea.
The Tribunal observed that the delay appeared unintentional and that the assessee had gained nothing by filing the appeal late. Relying on the Supreme Court judgment in Inder Singh v. State of Madhya Pradesh (2025 INSC 382), it held that minor, unintentional delays should be condoned in the interest of justice. Accordingly, the Tribunal condoned the delay of seven days and admitted the appeal for adjudication.
