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Facts
The assessee's appeal for AY 2018-19 arises against an order passed under section 143(1) of the Income Tax Act. The CIT(A)/NFAC had refused to condone a significant delay in filing the assessee's lower appeal. The assessee had explained the delay due to circumstances beyond their control and the COVID-19 pandemic.
Held
The Tribunal, referencing the Supreme Court decision in Collector, Land Acquisition vs. Mst. Katiji & Others, held that technical aspects should yield to substantial justice. The appeal was restored to the CIT(A) for fresh adjudication.
Key Issues
Whether the delay in filing the appeal should be condoned in the interest of substantial justice.
Sections Cited
143(1), Income Tax Act, 1961
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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 2018-19 arises against the Addl./JCIT(A), Chennai’s DIN & order No. ITBA/APL/S/250/2025-26/1079562594(1) dated 13.08.2025, in proceedings u/s 143(1) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
Delay of 45 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
Children of the World (Delhi) Society CIT(A)/NFAC has refused to condone the delay of 5 years 8 months and 7 days in filing of the assessee’s lower appeal instituted on 07.06.2025 against the CPC’s intimation u/s 143(1) dated 30.09.2019 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) explaining all the reasons on account of circumstances beyond it’s control and due to covid-19 pandemic outbreak.
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) 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.