Dilip Tripathi Vs ITO (ITAT Raipur)
The Income Tax Appellate Tribunal (ITAT), Raipur Bench, in the case of Dilip Tripathi Vs ITO, allowed the assessee’s appeal for the Assessment Year 2015-16, setting aside the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)/NFAC), Delhi. The core issue before the Tribunal was the NFAC’s jurisdiction to dismiss an appeal in limine (at the threshold) solely on the ground of an inordinate delay, without examining the merits of the case.
Condonation of Delay before ITAT
At the outset, the assessee requested the ITAT to condone a three-day delay in filing the appeal, citing physical unwellness and providing a medical certificate dated August 24, 2025. Taking a guided view from judicial pronouncements—namely, Vidya Shankar Jaiswal Vs. ITO, Jagdish Prasad Singhania Vs. Additional Commissioner of Income Tax (TDS), and Inder Singh Vs. the State of Madhya Pradesh—the ITAT condoned the minimal delay, finding the reason to be within the parameters of human probabilities.
Judicial Precedent on Appellate Authority’s Mandate
The ITAT noted that the NFAC had dismissed the original appeal due to an inordinate delay of 1832 days (more than five years) in filing before the appellate authority, as the assessee failed to provide a valid justification for the delay.
