SARYU ARORA,COURT ROAD vs. ITO , NEW CR BUILDING
What did the Tribunal hold?
The Tribunal condoned the delay in filing the appeal. It restored the appeal to the file of the lower appellate authority for de novo adjudication on merits, ensuring the assessee is given a reasonable opportunity of being heard.
What were the facts?
The assessee filed an appeal before the ITAT with a delay of 486 days. The ITAT condoned the delay considering the reasons provided. The ITAT noted that the lower appellate authority had decided the issue ex parte without adjudicating on merits.
What were the issues?
Whether the delay in filing the appeal should be condoned. Whether the ex parte decision of the lower appellate authority without adjudicating on merits warrants a remand for fresh adjudication.
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 26.06.2024 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 486 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 th
The order continues below.
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