KRISHI UTPADAN MANDI SAMITI, JALAUN,JALAUN vs. ITO EXAMPTION AGRA, AGRA

1. 1. This appeal has been preferred against the impugned order dated 11.04.2022 passed in Appeal no. CIT(A), Kanpur- 2/10106/2019-20 by the Ld. Commissioner of Income– tax(Appeals)/NFAC, Delhi, wherein Ld. CIT(A) has dismissed assessee’s appeal on the ground of un-explained delay of 1168 days.

It transpires from the perusal of records that the assessee filed first appeal on 23.07.2019 against the intimation dated 10.03.2016. 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 1168 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 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 Krish Utpadan Mandi Samiti authorities and to advance the cause of justice. It appears from the perusal of the ground no.3 raised in the appeal before this tribunal that the appellant has specifically pleaded that the Ld. CIT(A) has erred in law and on facts in not granting condonation of delay of 1168 days from the date of intimation. It is however not clear as to whether the assessee moved an application before the Ld. CIT(A) or raised any grounds of condonation of delay in form no. 35, as the same is not on the record. In such circumstances and in the interest of the justice, we deem it just to afford last opportunity to the assessee to make his submissions before the first appellate authority in respect of the delay caused in filing the appeal before ld. CIT(A). The first appellate authority shall pass order a fresh on assessee’s delay condonation application, keeping the afore stated observations in view. Needless to say that the first appellant authority shall ensure the substantial compliance of the principles of natural justice.

In the result, the appeal is allowed for statistical purposes. The impugned order dated 11.04.2022 is set aside.