VIVEK R AGARWAL,MUMBAI vs. DCIT- 17(1), MUMBAI

The present appeal has been filed by the assessee challenging the impugned order 29.05.2023 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi / CIT(A), for the A.Y 2014- 15.

At the very outset, we noticed that there is a delay of 45 days in filing the present appeal and in this regard after going through the case file and considering the 2 Vivek R Agarwal, Mumbai submissions of the assessee and hearing the parties and also keeping in view the principles laid down by Hon’ble Supreme Court in the case of Land Acquisition Collector Vs. Mst. Katiji & Ors., [1987] AIR 1353 (SC) wherein it has been held that where substantial justice is pitted against technicalities of none deliberate delay, then in that eventuality substantial justice is to be preferred. Therefore, keeping in view the above principles and the facts of the case we condoned the delay in filing the present appeal. Now the appeal is admitted to be heard on merits.

At the outset we noticed that assessee was ex-parte before the Ld. CIT(A). Although the Ld. Ld.DR relied upon the orders passed by the revenue authorities. But considering the fact that assessee was ex-parte and without going into the merits of allegations and counter allegations, in our view, the interest of justice would be met in case the issues / lis between the parties is decided on merits, after providing fair opportunity of hearing to both the parties. Therefore, considering the above factual position, the bench feels that the ends of justice would be met, only, if the matter is restored back to the file of Ld. CIT(A) with a direction to decide it afresh after providng opportunity of haring to the assessee. The assessee shall 3 Vivek R Agarwal, Mumbai not seek any adjournment on frivolous grounds and 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 Ld. CIT(A), shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by the Ld. CIT(A) independently in accordance with law.

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