GOEL DAL MILL,DELHI vs. ITO WARD 34(5), DELHI

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ITA 3307/DEL/2025Status: DisposedITAT Delhi24 July 2025AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that technicalities should not impede substantial justice and restored the appeal to the CIT(A)/NFAC. The CIT(A)/NFAC is directed to adjudicate the appeal on merits after providing three effective opportunities to the assessee.

What were the facts?

The assessee's appeal before the CIT(A)/NFAC was filed with a delay of 272 days. The CIT(A)/NFAC refused to condone this delay, stating that the reasons provided were not justifiable.

What were the issues?

Whether the CIT(A)/NFAC erred in refusing to condone the delay in filing the appeal without considering the reasons provided by the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, DELHI BENCH: SMC NEW DELHI

Before: SHRI SATBEER SINGH GODARA

For Appellant: CA |
For Respondent: DR |

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: "SMC" NEW DELHI

BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER

ITA No.3307/Del/2025 Assessment Year: 2017-18

Goel Dal Mill, | Vs. | Income Tax Officer, C/o Nishesh Goel, 30, 2nd | Ward-34(5), Floor, Vaishali Enclave, | Delhi Pitampura, Delhi PAN: AAIFG6881F (Appellant) | (Respondent)

Assessee by | Sh. Rajiv Kumar Jain, CA Department by | Sh. Manoj Kumar, Sr. DR

Date of hearing | 24.07.2025 Date of pronouncement | 24.07.2025

ORDER

This assessee's appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the "CIT(A)/NFAC"], Delhi's DIN and order no. ITBA/NFAC/S/250/2024-25/1073936820(1), dated 03.03.2025 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act').

Heard both the parties. Case file perused.

- 2. It emerges during the course of hearing with the able assistance coming from both sides that the learned CIT(A)/NFAC has refused to condone the delay of 272 days in filing of the assessee's lower appeal instituted on 05.02.2024 against the Assessing Officer's assessment framed on 19.04.2023, thereby holding that the same had not been explained in light of the justifiable reasons. - 3. Faced with the situation, learned departmental representative could hardly dispute that the assessee had indeed filed his condonation petition before the CIT(A)/NFAC explaining all the reasons on account of circumstances beyond his control. - 4. That being the case, I hereby quote Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC), settling the issue long back that all such technical aspects must make way for the cause of substantial justice, and restore the assessee's instant appeal back to the CIT(A)/NFAC for his afresh appropriate adjudication on merits within three effective opportunities subject to a rider that the taxpayer shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly.

4.

This assessee's appeal is allowed for statistical purposes.

Order pronounced in the open court on 24th July, 2025

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER

Dated: 24th July, 2025.

RK/-

Copy forwarded to:

- 1. Appellant - 2. Respondent - 3. CIT - 4. CIT(A) - 5. DR

Asst. Registrar, ITAT, New Delhi

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