POLICE MODERN SCHOOL SAMITI,GHAZIABAD vs. ITO EXEMPTION WARD, GHAZIABAD
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal found that the delay was not inordinate and the explanation provided by the assessee was not unbelievable. Therefore, the dismissal of the appeal without condoning the delay was considered unjust.
What were the facts?
The assessee's appeal before the Commissioner (Appeals) was dismissed in limine due to a delay of 39 days. The assessee attributed the delay to the illness of its main trustee.
What were the issues?
The primary issue was whether the delay in filing the appeal before the Commissioner (Appeals) should have been condoned, and if the appeal should have been dismissed without considering the merits.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘F’ NEW DELHI
Before: SHRI SAKTIJIT DEY & DR. BRR KUMAR
ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: This is an appeal by the assessee against order dated 27.09.2019 of learned Commissioner of Income-Tax (Appeals), Ghaziabad for the assessment year 2016-17.
We have heard Shri Jai Manas Ramani, learned authorized representative of the assessee and Shri Shankar Gupta, learned Departmental Representative.
The basic grievance of assessee is against ex parte disposal of its appeal, that too, in limine, by learned Commissioner (Appeals). On perusal of impugned order of learned Commissioner (Appeals), it is evident, the appeal filed by assessee was dismissed on the ground of delay. It is observed, as per allegations of learned Commissioner (Appeals), there was a delay of 39 days in filing the appeal. While explaining the cause of delay, assessee has stated that since the main trustee fell ill and was advised complete bed rest, the appeal could not be filed in proper time. However, the explanation of the assessee regarding delay could not convince learned first appellate authority.
As could be seen, the delay in filing the appeal is of only 39 days.
Further, the submissions of assessee explaining the cause of delay cannot be said to be of such an unbelievable nature that it has to be rejected at the threshold. Therefore, in our view, considering the fact that the delay in filing the appeal is not inordinate and the explanation filed by assessee, seeking condonation of delay, is not totally incapable of being considered, we are of the view that dismissal of assessee’s appeal without condoning the delay will not serve the purpose of justice. Accordingly, we set aside the impugned order of learned Commissioner (Appeals) and restore the matter back to his file for de novo adjudication on merits after extending an opportunity of being heard to the assessee. Grounds are allowed for statistical purposes.
In the result, the appeal is allowed for statistical purposes.
Order pronounced in the open court on 11th July, 2022.
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