MOHAMMED SHARIF NIZAMUDDIN,MUMBAI vs. ITO WARD 41(1)(3), MUMBAI

Facts

The assessee filed appeals challenging orders passed by the CIT(A) that dismissed the appeals due to delay. The assessee, a 75-year-old senior citizen with health issues, claims to have been unaware of the proceedings and faced difficulties in handling them due to lack of technological comfort and support. The delay was attributed to oversight and lack of professional assistance.

Held

The Tribunal condoned the delay in filing the appeals, citing the principle of substantial justice over technicalities, especially given the assessee's age, health, and explanation for the delay. The matters were restored to the CIT(A) for adjudication on merits.

Key Issues

Whether the delay in filing the appeals before the CIT(A) was for a sufficient cause, and if so, whether the appeals should be restored for adjudication on merits.