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Facts
The assessee's appeal for AY 2011-12 arises from an order of the CIT(A)/NFAC which refused to condone a delay of 756 days in filing the lower appeal. The delay was due to circumstances beyond the assessee's control.
Held
The Tribunal held that technical aspects should not stand in the way of substantial justice. The appeal was restored to the CIT(A)/NFAC for fresh adjudication, with the condition that the assessee must plead and prove the case at their own risk.
Key Issues
Whether the delay in filing the lower appeal should be condoned to ensure substantial justice, and whether the matter should be remanded for fresh adjudication.
Sections Cited
147, 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 2011-12 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1081329391(1) dated 30.09.2025, in proceedings u/s 147 r.w.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 756 days in filing of the assessee’s lower appeal instituted on 19.02.2021 against the Assessing Officer’s assessment framed on 17.12.2018 thereby holding that the same had not been explained in light of the justifiable reasons.
Suresh Kumar 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 it’s 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.