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Facts
The assessee's appeal for AY 2017-18 arises against an order in proceedings u/s 143(3) of the Income Tax Act. The appeal was filed with a delay of 1155 days. The CIT(A)/NFAC refused to condone this delay, stating it was not explained with justifiable reasons.
Held
The Tribunal, citing the case of Collector, Land & Acquisition Vs. Mst. Katiji & Others, held that technicalities should not stand in the way of substantial justice. The appeal was restored to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether the delay in filing the appeal before the CIT(A)/NFAC was justifiable and if the appeal should be restored for fresh adjudication.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
ORDER This assessee’s appeal for Assessment Year 2017-18 arises against the Addl./JCIT(A), Thiruvanantpuram’s DIN & order No. ITBA/APL/S/250/2025-26/1082544450(1) dated 12.11.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
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 1155 days in filing of the assessee’s lower appeal instituted on 25.03.2023 against the Assessing Officer’s assessment framed on 25.12.2019 thereby holding that the same had not been explained in light of the justifiable reasons.
Sunder 4. 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.