ABDUL RAOUF MOHD,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(1), HYDERABAD

We notice at the outset that assessee’s instant appeals suffer from 1 day delay in filing each appeal before the ITAT. Case law Collector Land Acquisition vs Mst. Katiji & Ors, 1987 AIR 1353 (SC) and University of Delhi Vs. Union of India, Civil Appeal No. 9488 & 9489/2019 dated 17 December, 2019, hold that such a delay; supported by cogent reasons, deserves to be condoned so as to make way for the cause of substantial justice. We accordingly hold that assessee’s impugned delay is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Cases are now taken up for adjudication on merits.

We have considered the facts of the case and the request made by the learned AR. We find that the CIT(A) dismissed the appeals of the assessee in-limine on the technical ground that the assessee has filed these appeals with a delay before him by holding that the appellant’s reason for delay that he had to travel to Delhi & Gujarat for the case and hence could not file appeals on time in Hyderabad, does not constitute reasonable or sufficient cause by any stretch of the imagination, since it does not give any bona-fide reason to explain the delay. We are of the view that interest of justice will be served if the matter is restored to the file of first appellate authority for deciding various grounds of appeal of the assessee on :- 4 -: to 243/Hyd/2021 Abdul Raouf Mohd., Hyd.

In the result, all the appeals of the assessee are treated as allowed for statistical purposes in above terms. A copy of this common order be placed in the respective case files. Pronounced in the open court on 15th September, 2021.