CHANDRA BHAN SINGH,ALIGARH vs. INCOME TAX OFFICER,WARD4(1)(1),ALIGARH, ALIGARH
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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.295/Agr/2025 Assessment Year: 2017-18
Chandra Bhan Singh, 63, Vs. Income-tax Officer, Imlauth, Pala Kastali, Aligarh. Ward 4(1)(1), Aligarh. PAN : FLVPS7370J (Appellant) (Respondent)
Assessee by Sh. Mridul Pathak, CA Department by Sh. Anil Kumar, Sr. DR
Date of hearing 18.07.2025 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 18.03.2025 passed in Appeal No. CIT (A) Aligarh/10004/2020-21 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”), wherein the ld. CIT(Appeals) has dismissed assessee’s appeal upon rejection of assessee’s prayer for condonation
of delay.
ITA No.295/Agr/2025
Perused 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 05.04.2020 against the
assessment order dated 05.12.2019 by a delay of about 92 days. The
reason cited for the delay in filing the first appeal before the learned
CIT(A) was that the assessment order was misplaced, which caused
delay. The ld. CIT(Appeals) did not condone the said delay and
dismissed the appeal ex parte as non-maintainable.
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
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 92 days caused in filing the first appeal and remit
the matter back to the file of learned CIT(Appeals) for adjudication on 2 | P a g e
ITA No.295/Agr/2025
merit. 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. 18.03.2025 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/-
