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Income Tax Appellate Tribunal, DEHRADUN “SMC” BENCH, DEHRADUN
Before: SHRI SATBEER SINGH GODARA & SHRI M. BALAGANESH
PER SATBEER SINGH GODARA, JM These assessee’s twin appeals & 222/DDN/2024 for assessment year 2017-18 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s orders, both dated 11.11.2024 having DIN and order no. ITBA/NFAC/S/250/2024-25/1070237146(1) and ITBA/NFAC/S/250/2024-25/1070237224(1), involving proceedings under sections 271AAC1 and 270A of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
It emerges during the course of hearing that the learned CIT(A)/NFAC has refused to condone 285 and 280 days’ delay, case-wise; respectively in filing of the assessee’s lower appeals instituted on 31st and 30th January, 2023 against the corresponding penalty orders dated 16th and 21st of March, 2022, respectively as not sufficiently explained.
Both the parties reiterate their respective stands against and in support of the correctness of CIT(A)’s impugned findings. We note in this identical factual backdrop that the appellant/assessee had duly filed his condonation application in the lower appellate proceedings explaining the above delay of 285 and 280 days; respectively as on account of various communication gaps and circumstances beyond control. Hon’ble apex court landmark decision in Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC) has settled the law long back that such a delay when supported by justifiable reasons, must make way for the cause of substantial justice. We, accordingly, condone the 2 | P a g e impugned delay of 285 and 280 days in filing of the assessee’s lower appeals in very terms and restore his instant twin appeals back to CIT(A) for it’s afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly. 4. These assessee’s appeals & 222/DDN/2024 are allowed for statistical purposes. Order pronounced in the open court on 23rd April, 2025 Sd/- Sd/- (M. BALAGANESH) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 23rd April, 2025. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi
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