LAYKA SINGH GURJAR,GWALIOR vs. ITO-3(1) , GWALILOR, GWALIOR

Layka Singh Gurjar 2. At the very outset, learned representative for the appellant assessee has submitted that learned CIT(A) has erred in not condoning the delay of 119 days without considering the prayer of the assessee that she was out of Gwalior. It is further submitted that the assessee lady came to known about the exparte assessment order dated 16/11/2017 only on 28/03/2018 and promptly filed first appeal on 26/04/2018. Prayed to set aside the impugned order and condone the delay in filing first appeal and further that learned CIT(A) be directed to decide the case on merit.

Learned DR has supported the impugned order.

We have heard the learned representatives for the parties and perused the material available on record.

It transpires from the perusal of records that the assessee filed first appeal on 26.04.2018 before learned CIT(A) against the assessment order dated 16.11.2017 passed u/s. 147 r/w 144 of the Act. The limitation period for filing an appeal before learned CIT(A) u/s. 249(2) of the Act is 30 days. However, section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that appellant had sufficient cause for not presenting it within that period. Learned CIT(A) was, however not satisfied to condone the said delay of 119 days.

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 Layka Singh Gurjar 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 provisions relating to the condonation of delay, need to be interpreted liberally.

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 explanation submitted by the assessee, we, deem it just and proper to condone the said delay of 119 days.

In the result, the appeal is allowed. The impugned order dated 05.06.2023 is set aside. The delay in filing the first appeal before first appellant authority i.e learned CIT(A) stands condoned. We restore the matter back to the file of learned CIT(A) for passing order afresh on merit in accordance with law. Needless to say that the first appellant authority shall ensure the substantial compliance of the principles of natural justice. Order pronounced in open court today on 26.03.2025 Sd/- Sd/- (ANNAPURNA GUPTA) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Agra; Dated 26/03/2025 Rahul, LDC Copy of the Order forwarded to: