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Facts
The assessee's appeal for AY 2010-11 arose from an order of the CIT(A)/NFAC, which refused to condone a delay of 285 days in filing a lower appeal. The CIT(A) held that the delay was not explained by justifiable reasons.
Held
The Tribunal noted that the assessee had explained the delay before the CIT(A) due to circumstances beyond their control. Citing the Supreme Court case of Collector, Land Acquisition vs. Mst. Katiji & Others, the Tribunal stated that technicalities should give way to substantial justice.
Key Issues
Whether the delay in filing the appeal should be condoned in the interest of justice, and whether the lower appellate authority erred in not condoning the delay.
Sections Cited
143(3), 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
ORDER This assessee’s appeal for Assessment Year 2010-11 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1076079696(1) dated 07.05.2025, in proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
Delay of 148 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 285 days in filing of the assessee’s lower appeal instituted on 09.10.2018
Faced with this situation, learned departmental representative could hardly dispute that the assessee had indeed explained the above delay before the CIT(A) explaining all the reasons on account of circumstances beyond his control.