MOHAN LAXMAN PATIL,THANE vs. INCOME TAX OFFICER , KALYAN

At the very outset, we noticed that there is a delay of approximately 329 days in filing the appeal before us, and in this regard, an affidavit has been placed on record. Considering the entire factual position as explained in the affidavit, and also keeping in view the principles laid down by the Hon’ble Supreme Court in the case of Collector, Land Acquisition, Anantnag & Anr. vs. Mst. Katiji & Ors., wherein it has been held that where substantial justice is pitted against the technicalities of non- deliberate delay, then in such eventuality, substantial justice is to be preferred, we are of the view that the principle of advancing substantial justice is of prime importance. Hence, considering the explanation put forth by the assessee, who has justifiably and properly explained the delay 2 which occurred in filing the appeal, and considering the expression “sufficient cause” liberally, we are inclined to condone the delay in filing the appeal before us. Consequently, the delay is condoned and the appeal is admitted to be heard on merits.

From the records, we also noticed that the Ld. CIT(A) dismissed the appeal of the assessee on account of a delay of 129 days. In this regard, the assessee had furnished the same reasons before the Ld. CIT(A) as those furnished before us. Considering the same, we condone the delay in filing the appeal before the Ld. CIT(A). Consequently, the delay before the Ld. CIT(A) stands condoned.

Be that as it may, without going into the merits of the issues raised by the assessee, and considering the fact that the assessee could not make effective representation before the Ld. CIT(A) and also could not furnish all the required documents before the AO, we are of the view that, in the interest of justice, one more opportunity should be given to the assessee to represent his case before the AO. Therefore, considering the overall circumstances of the present case, we deem it proper to set aside the order passed by the Ld. CIT(A) and restore the matter back to the file of the AO for deciding the same afresh after providing adequate opportunity of hearing, subject to a cost of Rs. 5,000/- imposed upon the assessee, which shall be deposited in the Prime Minister Relief Fund, and a copy of the receipt shall be placed on record before the Ld. CIT(A) within 30 days from the date of receipt of this order. The assessee shall not seek any adjournment on frivolous grounds and shall remain cooperative during the course of proceedings.

Before parting, we make it clear that our decision to restore the matter back to the file of the AO shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated independently by the AO in accordance with law in a fresh de novo assessment.

Needless to mention, the AO shall provide adequate opportunity of hearing to the assessee. The assessee shall not seek any adjournment on frivolous grounds and shall remain cooperative during the course of proceedings.

In the result, the appeal filed by the assessee is allowed for statistical purposes.