GANDHARV SINGH,GWALIOR vs. INCOME TAX OFFICER, WARD 3(2), GWALIOR, GWALIOR
Facts
The assessee's appeal before the CIT(A) was dismissed ex parte for a delay of 9 days in filing. The assessee explained that the delay was due to misplacement of relevant papers by their Authorized Representative. The CIT(A) did not condone the delay and dismissed the appeal.
Held
The Tribunal held that substantial justice cannot be denied on technical grounds and that the object of procedural rules is to advance justice. The Tribunal condoned the 9-day delay in filing the appeal before the CIT(A).
Key Issues
Whether the CIT(A) erred in not condoning the delay of 9 days in filing the appeal, thereby dismissing the appeal ex parte without affording proper opportunity of being heard.
Sections Cited
250 of the Income-tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI SUNIL KUMAR SINGH & SHRI BRAJESH KUMAR SINGH
IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 285/Agr/2025 Assessment Year: 2017-18
Gandharv Singh, H. No. 77, Vs. Income-tax Officer, Girgaon, Maharajpura, Gwalior. Ward 3(2), Gwalior. PAN : CVYPS0705H (Appellant) (Respondent)
Assessee by Sh. Ashok Vijaywargiya, CA Department by Sh. Anil Kumar, Sr. DR Date of hearing 16.07.2025 Date of pronouncement 30.07.2025
ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: This appeal has been preferred by assessee against the impugned order dated 16.01.2024 passed in Appeal No. CIT(A), Gwalior/10948/2019-20 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2017-18, wherein the ld. CIT(Appeals) has dismissed the appeal ex parte, rejecting assessee’s prayer for condonation of 9 days’ delay. 2. The aforesaid appeal has been filed on the ground, in addition to many other grounds, that impugned order has been passed ex parte
ITA No. 285/Agr/2025
without affording proper opportunity being heard to the assessee and
that the learned CIT(Appeals) has erred in not condoning the delay of 9
days in filing the appeal.
Perused the records and heard learned representative of the
assessee and learned departmental representative.
It transpires from the perusal of records that the assessee filed first
appeal before the first appellate authority on 13.02.2020 against the
assessment order dated 30.12.2019 by a delay of 9 days. The reasons
stated for condonation of this delay in filing first appeal before learned
CIT(Appeals) were that all the relevant papers were handed over by
assessee to his AR within time, but the same were misplaced at the
office of his AR, which led to file the appeal by a delay of 9 days. The ld.
CIT(Appeals) did not condone the said delay and dismissed the appeal
ex parte. It is well established principle of law that the substantial justice
cannot be denied on technical aberrations. The object of prescribing
procedure is to advance the cause of justice. In an adversial justice
system like ours, no party should ordinarily be denied the opportunity of
participating in the process of justice dispensation. Justice is the goal of
jurisprudence. Any interpretation which eludes or frustrates the recipient
of justice, is not to be followed. The object of prescribing the time period
for filing of the appeal is to expedite the proceedings before the 2 | P a g e
ITA No. 285/Agr/2025
concerned authorities and to advance the cause of justice. In view of the
reasons for delay assigned by the assessee before ld. CIT(Appeals), we
condone the delay of 9 days caused in filing the first appeal and remit the
matter back to the file of learned CIT(Appeals) for adjudication on merits.
We order accordingly. We further direct the assessee to be diligent and
cooperative in attending the hearings and making submissions before the
learned CIT(Appeals) for the expeditious and effective disposal.
Assessee shall refrain from seeking any adjournment but for compelling
and unavoidable reasons. Needless to say that learned CIT(Appeals)
shall ensure the observance of the principles of natural justice. The
appeal is liable to be allowed accordingly.
In the result, the appeal is allowed for statistical purposes. The
impugned order dt. 16.01.2024 is set aside.
Order pronounced in the open court on 30.07.2025.
Sd/- Sd/- (BRAJESH KUMAR SINGH) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30.07.2025 *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra
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