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Facts
The assessee's appeal for AY 2020-21 arose against an order of the CIT(A)/NFAC that refused to condone a 30-day delay in filing the assessee's lower appeal. The assessee failed to appear before the Tribunal, and the case was proceeded ex-parte. The delay was due to circumstances beyond the assessee's control.
Held
The Tribunal, citing the decision in Collector, Land & Acquisition Vs. Mst. Katiji & Others, held that technical aspects should not impede substantial justice. Therefore, the assessee's appeal was restored to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether the delay in filing the appeal before the lower appellate authority should be condoned.
Sections Cited
147
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Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Naveen Chandra
ORDER
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2020-21 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1078882570(1) dated 24.07.2025, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
It emerges during the course of hearing that the learned CIT(A)/NFAC has refused to condone the delay of 30 days in filing of the assessee’s lower appeal instituted on 02.05.2025
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, we 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.