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

Facts

The assessee's appeals were filed challenging orders of the CIT(A) which dismissed appeals for being filed beyond the period of limitation. The assessee, a 75-year-old senior citizen suffering from health issues, explained the delay due to lack of technical knowledge, health problems, and reliance on others. The delay was caused by a series of missed communications and an incorrect understanding of the appeal process.

Held

The Tribunal condoned the delay in filing the appeals, citing the principle of substantial justice over technicalities. The appeals were restored to the CIT(A) for adjudication on merits, with a direction to provide a fair opportunity to both parties.

Key Issues

Whether the delay in filing the appeal before the CIT(A) is to be condoned on account of the assessee's age, health issues, and lack of technical knowledge, to allow for substantial justice.