ANJALI JAIN,UTTAR PRADESH vs. ITO WARD 1(1)(1), MEERUT

Delay of 150 days in filing of the instant appeal is condoned in the larger interest of justice and in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).

It emerges during the course of hearing with the able assistance coming from both the learned representatives that the Addl./JCIT herein has dismissed the assessee’s appeal in limine for the sole reason that she had challenged section 143(1) order dated 25th March, 2022 as against that issued under section 147 r.w.s. 144B of the Act.

Learned departmental representative could hardly dispute the clinching factual position in this backdrop that the assessee had in fact challenged the assessment order dated 25th March, 2022 passed under section 147 r.w.s. 144B, whereas her Form No. 35 has wrongly treated the same as an intimation u/s 143(1) of the Act.

Be that as it may, the fact remains that the learned lower appellate authority had not adjudicated the assessee’s lower appeal on merits as prescribed under section 250(6) of the Act requiring him to first frame points of determination followed by a detailed adjudication thereof. It is thus deemed appropriate in the larger interest of justice to restore the assessee’s instant appeal back to 2 | P a g e the learned lower authority for his afresh appropriate adjudication within three effective opportunities subject to a rider that the taxpayer shall plead and prove the case at her own risk and responsibility, in consequential proceedings. Ordered accordingly.