UJJWALA MACHHINDRA BHUJJBAL,PUNE vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, PUNE

The captioned appeal at the instance of assessee pertaining to assessment year 2015-16 is directed against the order dated 07.11.2024 passed by National Faceless Appeal Centre, Delhi u/s.250 of the Income Tax Act, 1961 ( in short ‘the Act’) arising out of the Assessment order dated 01.05.2023 passed u/s.147 r.w.s.144 r.w.s.144B of the Act.

When the appeal was called for, none appeared on behalf of the assessee despite due service of notice of hearing. However, with the able assistance from the ld. Departmental Representative and also perusal of the records, we notice that in the impugned order appeal of the assessee stand dismissed on account of delay of 240 days in filing of the appeal before ld.CIT(A). An affidavit has been filed by the assessee stating that due to lack of proper guidance and unawareness the appeal could not be filed in time. It prima-facie indicates that there is no intentional delay on the part of assessee. In the interest of natural justice, the delay in filing of appeal before ld.CIT(A) deserves to be condoned in light of judgment of Hon’ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. (supra) wherein it was held that when substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. We thus condone the delay of 240 days in filing of the instant appeal before ld.CIT(A) and admit the appeal.

We further considering the facts and circumstances of the case and that ld.CIT(A) has not passed a speaking order on merits of the case, remit the issues raised on merit back to the file of ld.CIT(A) with a direction to adjudicate the matter on merits and pass a speaking order as contemplated u/s.250(6) of the Act for which a reasonable opportunity of hearing shall be granted to the assessee. Assessee is directed to provide correct email id and contact detail to the department for receiving the notices from ITBA portal. Assessee is further directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the ld.CIT(A) shall be free to proceed in accordance with law. Findings of ld.CIT(A) is set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes.

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