SAMEER JAIN,GHAZIABAD vs. ASSESSING OFFICER WARD 2(2)(4), GHAZIABAD

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ITA 1378/DEL/2025Status: HeardITAT Delhi26 May 2025AY 2012-13Bench: SHRI SATBEER SINGH GODARA (Judicial Member)4 pages
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What did the Tribunal hold?

The Tribunal noted that the assessee had filed a condonation petition explaining reasons beyond their control. Citing the case of Collector, Land & Acquisition vs. Mst. Katiji & Others, the Tribunal held that technicalities should not impede substantial justice and restored the appeal to the CIT(A)/NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2012-13 arose from an order of the CIT(A)/NFAC, who refused to condone the delay in filing the assessee's appeal against an assessment order. The assessee's lower appeal was filed after a significant delay and the reasons for the delay were not condoned.

What were the issues?

Whether the delay in filing the appeal before the CIT(A)/NFAC should be condoned in the interest of substantial justice, despite technical reasons.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 26.05.2025Pronounced: 26.05.2025

Date of hearing 26.05.2025 Date of pronouncement 26.05.2025 ORDER This assessee’s appeal for assessment year 2012-13, 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/250/2024-25/1073267950(1), dated 14.02.2025 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.

3.

It emerges during the course of hearing with the able assistance coming from the Revenue side that the learned CIT(A)/NFAC has refused to condone the delay in filing of the assessee’s lower appeal instituted on 28.10.2022 against the Assessing Officer’s assessment framed on 18.11.2019, thereby holding that the same had not been explained in light of the justifiable reasons.

4.

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, 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 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.

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