PRIYANKA NISHAD PAWAR,THANE vs. INCOME TAX OFFICER WARD 42 3 1 MUMBAI , MUMBAI

At the outset, the appeal of the assessee is barred by limitation in there is a delay of 110 days, in support, assessee has filed following Affidavit. In ITA Priyanka Nishad Pawar 3. Having given our thoughtful consideration to the totality of the facts and circumstances placed on record, and bearing in mind the explanation tendered by the assessee, it is evident that the delay in preferring the present appeals has not arisen out of any deliberate inaction or contumacious conduct. The assessee, as stated, is not adequately conversant with electronic modes of communication and is also unfamiliar with the procedural intricacies of income tax proceedings conducted through digital platforms. On account of such genuine constraints, the assessee was unable to effectively respond to the statutory notices issued from time to time. In these circumstances, and being satisfied that sufficient cause within the meaning of law has been demonstrated, we are of the considered view that the delay deserves to be condoned. Accordingly, the delay of 230 days in are hereby condoned in the interest of substantial justice.

At the threshold, it is noticed that the learned Commissioner of Income Tax (Appeals) dismissed the appeals ex parte on account of non-compliance by the assessee. However, the explanation placed before us indicates that such non-compliance was not wilful but stemmed from the assessee’s limited familiarity with electronic communication and the procedural framework governing appellate proceedings under the Act. In our considered opinion, the ends of justice would be better served if the assessee is afforded one more effective opportunity to present her case.

Priyanka Nishad Pawar The appellate process is intended to advance justice and not to defeat it on mere technicalities. Therefore, in the interest of fairness and adherence to the principles of natural justice, we deem it appropriate to set aside the impugned orders and restore the matters to the file of the learned CIT(A), who shall adjudicate the appeals afresh, in accordance with law, after granting due and reasonable opportunity of being heard to the assessee for both the assessment years.

In the result, both the appeals filed by the assessee are allowed for statistical purposes.