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Facts
The assessee filed appeals challenging ex-parte assessment orders confirmed by the CIT(A). There was a significant delay in filing the appeals, attributed to the death of the assessee's Chartered Accountant and subsequent procedural issues with online notices and representation.
Held
The Tribunal condoned the significant delay in filing the appeals, citing reasons beyond the assessee's control and the principle of substantial justice over technicalities. The matter was restored to the AO for de novo assessment, with a cost imposed on the assessee.
Key Issues
Whether the delay in filing the appeal should be condoned due to reasonable cause and principles of natural justice? Whether to restore the matter to the AO for de novo assessment?
Sections Cited
144, 250, 253, 263
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Income Tax Appellate Tribunal, “A” BENCH MUMBAI
Before: HON’BLE SHRI SANDEEP GOSAIN& SHRI PRABHASH SHANKAR
आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��थ� / The Respondent. 2. संबंिधत आयकर आयु� / The CIT(A) 3. आयकर आयु�(अपील) / Concerned CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण,मु�बई/ DR, ITAT, Mumbai 5. गाड� फाईल / Guard file. 6.
आदेशानुसार/BY ORDER, स�ािपत �ित //True Copy//
उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु�बई मु�बई / ITAT, Mumbai मु�बई मु�बई