OSHO FRAGNANCE,DELHI vs. CIT EXEMPTION,DELHI, DELHI

Learned counsel representing assessee very fairly submits at the outset that its former appeal herein ITA No 3525/Del/2026 is a consequential one and its latter appeal ITA No. 3526/Del/2026 happens to be the main case. The Revenue is equally fair in not disputing the assessee’s averments to this effect as what all the CIT(E) has done in ITA No. 3525/Del/2026 is to reject the assessee’s section 12A registration by quoting his former order under challenge in ITA No. 3526/Del/2026. We thus take the assessee’s instant latter appeal as the “lead” file in these facts and circumstances.

We next notice that the assessee’s instant “lead” appeal ITA No. 3526/Del/2026 suffers from delays of 1947 days sought to be explained in its condonation petition at pages 1 to 6 of the paper book; as under:

The Revenue could hardly dispute the above extracted condonation averments quoting not only Covid-19 pandemic outbreak but also justifiable reasons thereof that it was very much prevented on account of circumstances beyond its control to initiate the instant appeal within the prescribed limitation. Hon’ble apex court’s landmark judgment Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC) has settled the law such that all such technical aspects must make way for the cause of substantial justice. This is further coupled with the fact that the

We are next informed that the learned CIT(E) examined the impugned order dated 11.09.2020 passed during Covid-19 pandemic outbreak period has refused section 12A registration quoting the assessee’s failure in not filing of the corresponding details. We thus deem it appropriate to restore the assessee’s instant “lead” case ITA No. 3526/Del/2026 as well as consequential appeal ITA No. 3525/Del/2026 back to learned CIT(E) for his afresh appropriate adjudication as per law within three effective opportunities of hearing as per law. Ordered accordingly.

These assessee’s twin appeals ITA Nos. 3525 & 3526/Del/2026 are allowed for statistical purposes. A copy of this common order be placed in the respective case files.