BRAHAM PRAKASH,GAUTAM BUDDHA NAGAR vs. WARD 5(1)(2), NOIDA, NOIDA, UP

Heard both the parties at length. Case file perused.

Delay of 105 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).

It emerges during the course of hearing with the able assistance coming from both the sides that the learned CIT(A)/NFAC has refused to condone the delay of 3 years and Braham Prakash 11 months in filing of the assessee’s lower appeal instituted on 12.10.2023 against the Assessing Officer’s assessment framed on 27.11.2019 thereby holding that the same had not been explained in light of the justifiable reasons.

Faced with this situation, learned departmental representative could hardly dispute that the assessee had indeed explained the above delay before the CIT(A)/NFAC explaining all the reasons on account of circumstances beyond his control.

That being the case, I hereby quote Collector, Land & Acquisition Vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC), settling the issue long back that all such technical aspects must make way for the cause of substantial justice and restore the assessee’s instant appeal back to the CIT(A)/NFAC for his afresh appropriate adjudication within three effective opportunities subject to a rider that the assessee shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly.