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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI S.S. GODARA & DR. DIPAK P. RIPOTE
No.Nsk/CIT(A)-2/59/16-17 respectively, in proceedings u/s 271(1)(c) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case files perused. 2. It emerges at the outset that learned counsel has filed on record this tribunal’s coordinate bench’s quantum common order dated 06.01.2020 in their appeals and 627/PUN/2018 restoring the corresponding issues back to the Assessing Officer for his fresh appropriate adjudication.
Mr. Jasnani at this stage pointed out that both these appeals suffer from 635 days delay each which has not been properly explained. We find no merit in the Revenue’s instant technical arguments in light of the assessee’s condonation, averments/ affidavit dated 04.10.2022 quoting various communications’ gaps as well as outbreak of Covid-19 Pandemic [at least from the end of year 2019 till the date of institution herein i.e. dated 28.07.2020]. Be that as it may, hon’ble apex court’s landmark decision in Collector Land Acquisition V/s. Mst. Katiji & Others (1987) 167 ITR 471 (SC) setting the law long back that such all technical aspects must make way for the cause of substantial justice. This is indeed coupled with the fact that the corresponding quantum issue(s) already stands restored back to the Assessing Officer (supra). We, thus, condone the impugned delay of 635 days each and set-aside both these penalties appeals back to the Assessing Officer for his fresh appropriate adjudication as per law in the light of his quantum findings. Ordered accordingly.
These twin assessees as many appeals are allowed for statistical purposes. A copy of this common order be placed in the respective case files.
Order pronounced in the Open Court on 23rd November, 2022.