GIRISH YEGAPPA TANGADI,PUNE vs. INCOME-TAX OFFICER, WARD 2(4), SANGLI

This assessee’s appeal for A.Y. 2011-12 is directed against the CIT(A)-1, Kolhapur’s order dated 22/01/2020 passed in case No. SLI/262/2015-16 involving proceeding u/s. 271(1)(c) of the Income Tax Act, 1961; in short "the Act”.

It emerges during course of hearing that the CIT(A)’s impugned lower appellate order has refused to condone 520 days delay in filing of the lower appeal which was stated to be attributable to lack of communication between the taxpayer and tax consultants at various levels. Learned CIT(A) appears to have confirmed section 271(1)(c) penalty in issue of Rs.1,77,530 in other words without deciding correctness thereof on merits.

Faced with this situation, we quote hon’ble apex court’s land mark decision in the Collector Land Acquisition V/s. Mst. Katiji & Others (1987) 167 ITR 471 (SC) that of these technical aspect must make way for the cause of substantial justice and observe that the assessee was prevented from instituting lower appeal on account of circumstances beyond his control. We accordingly condone the impugned delay of 520 days in filing his lower appeal as neither intentional nor deliberate and direct the learned CIT(A) to adjudicate the same on merits within three effective opportunities of hearing as contemplated section 250(C) of the Act. Ordered accordingly.

This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced in the Open Court on this 29th day of August, 2022.