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Facts
The assessee's appeal arises against an order where the learned CIT(A) refused to condone a delay of 365 days in filing the lower appeal. The assessee had explained the reasons for the delay as circumstances beyond their control.
Held
Relying on the precedent set in Collector, Land & Acquisition vs. Mst. Katiji & Others, the Tribunal held that technical aspects should yield to substantial justice. The delay in filing the appeal before the CIT(A) was condoned.
Key Issues
Whether the delay in filing the appeal before the CIT(A) should be condoned to ensure substantial justice.
Sections Cited
143(1)
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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
Date of hearing 19.01.2026 Date of pronouncement 19.01.2026 ORDER This assessee’s appeal for assessment year 2023-24, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A), Jodhpur’s DIN and order no. ITBA/APL/S/250/2025- 26/108146002(1), dated 06.10.2025 involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.
It emerges during the course of hearing with the able assistance coming from both the parties that the learned CIT(A) has refused to condone the delay of 365 days in filing of the assessee’s lower appeal instituted on 29.08.2025 against the Assessing Officer’s assessment framed on 28.08.2024, thereby holding that the same had not been explained in light of the justifiable reasons.
Faced with the situation, learned departmental representative could hardly dispute that the assessee had indeed filed its condonation petition before the CIT(A) 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. Accordingly, the delay caused in filing the appeal before the CIT(A) is condoned and the assessee’s instant appeal is restored back to the CIT(A) for its afresh appropriate adjudication within three effective opportunities subject to a rider that the taxpayer shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes.