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Facts
The assessee filed three appeals against orders of the CIT(A) which arose from proceedings under section 153A r.w.s. 143(3) of the Income-tax Act. The appeals were filed with a delay of 172 days.
Held
The Tribunal condoned the delay in filing the appeals in the larger interest of justice. It was held that due to communication gaps, the assessee could not adequately present their case before the lower appellate authority.
Key Issues
Whether to condone the delay in filing appeals and to restore the matter to CIT(A) for fresh adjudication due to alleged communication gaps.
Sections Cited
153A, 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
ORDER These assessee’s three appeals 1733 & 1734/Del/2025 for assessment years 2008-09, 2009-10 & 2012- 13 arises against the Commissioner of Income Tax (Appeals)-29 [in short, the “CIT(A)”], New Delhi’s orders, all dated 24.07.2024 passed in case nos. 10068/2019-20, 10069/2019-20 and 10078/2019-20; respective, involving proceedings under section 153A r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case files perused.
Delay of 172 days in filing all the three instant appeals is condoned in the larger interest of justice and in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).
Learned counsel submits that on account of communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings and therefore, larger interest of justice would be met, in case, the matters may be restored back to the CIT(A). The Revenue vehemently support the learned lower authorities action making addition(s) herein on merits.
Be that as it may, the fact remains that possibility of some communication gaps at various levels in such an instance could not be altogether ruled out. It is therefore deemed appropriate in the larger interest of justice to restore the assessee’s instant appeals back to the CIT(A) for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk
2 | P a g e and responsibility, in consequential proceedings. Ordered accordingly.