JYOTI WEIGHING SYSTEMS PRIVATE LIMITED,INDORE vs. INCOME TAX OFFICER, CIRCLE 13(1), DELHI , DELHI

This assessee’s appeal for assessment year 2020-21, 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/250/2024-25/1070757751(1), dated 29.11.2024 involving proceedings under section 154 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

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 575 days in filing of the assessee’s lower appeal instituted on 09.11.2023 against the CPC’s order dated 14.03.2022, thereby holding that the same had not been explained in light of the justifiable reasons.

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. 5. That being the case, we 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 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.

This assessee’s appeal is allowed for statistical purposes.