PAWAN KUMAR GARG,DELHI vs. ASSESSING OFFICER, CIVIC CENTRE

At the outset, we noticed that the Learned CIT(A) dismissed the appeal filed by the appellant by stating that there is no any compelling circumstances beyond the control of the appellant to ensure and establish sufficient and reasonable cause to be considered for condonation of delay in question. The Learned AR submitted that the appellant acted in good faith on professional advice available to the relevant time and the incorrect claim was a bona fide mistake arising from interpretation of law and not a result of any intention to evade tax or suppress income.- It is also submitted that the appellant is a retired senior citizen lacks mala fide intention as delay in question mere procedural which is not affecting the merits of the case. It is also submitted that refusal to condone the delay would cause grave injustice. The Learned AR relied upon the judgement of the Hon’ble Supreme Court in the case of Collector Land Acquisition versus Mst Katiji 167 ITR 471, in which held that while considering application for condonation of delay, should adopt a liberal and justice oriented approach so that substantial justice prevails over technical considerations.

On the basis of above fact situation and to ensure the substantive justice, we inclined to condone the delay and remit back the issue to the Learned CIT(A), to decide the issue after providing effective and meaningful opportunity to appellant and simultaneously appellant is directed to cooperate in the proceedings. 4. Consequently, this appeal is hereby allowed for statistical purposes as indicated above. Order pronounced in the open court on 20/08/2026.