AMIT MAHAJAN,COURT ROAD vs. ITO WARD 2, NEW CR BUILDING
What did the Tribunal hold?
The Tribunal restored the appeal to the NFAC for de novo adjudication on merits, ensuring the assessee is given a reasonable opportunity to be heard. The grounds raised by the assessee were allowed for statistical purposes.
What were the facts?
The assessee filed an appeal before the ITAT with a delay of 333 days. The ITAT condoned the delay considering the reasons provided. The NFAC had previously decided the issue ex parte without adjudicating on merits.
What were the issues?
Whether the NFAC's ex parte decision without adjudicating on merits is sustainable. Whether substantial justice should prevail over technical considerations in condoning appeal delays.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SHRI M. BALAGANESH AM, &
PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order dated 27.11.2024 passed by the learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi dated for Assessment Year 2017-18. 2. At the outset, it was brought to our notice that there is a delay of 333 days in filing the present appeal before the Tribunal.
Considering the reasons adduced in the condonation petition and keeping in view the settled proposition that substantial justice should prevail over technical considerations, we are satisfied that the 2 1026/Asr/2025 asses
The order continues below.
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