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Facts
The assessee's appeal arose from an order of the CIT(A)/NFAC who refused to condone a significant delay in filing the assessee's lower appeal. The assessee did not appear, and the case proceeded ex-parte.
Held
The Tribunal, citing the principle of substantial justice over technicalities, restored the appeal to the Assessing Officer for fresh adjudication. The assessee was given three opportunities to plead and prove their case.
Key Issues
Whether the delay in filing the appeal should be condoned to allow for substantial justice, and whether the matter should be remanded for fresh adjudication.
Sections Cited
147, 144
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Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL
Date of hearing 20.11.2025 Date of pronouncement 20.11.2025 ORDER
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2013-14, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1075702140(1), dated 21.04.2025 involving proceedings under section 147 r.w.s 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
It emerges during the course of hearing with the able assistance coming from the Revenue side that the learned CIT(A)/NFAC has refused to condone the delay of 314 in filing of the assessee’s lower appeal instituted on 25.04.2024 against the Assessing Officer’s assessment framed on 17.05.2023 thereby holding that the same had not been explained in light of the justifiable reasons.
Faced with the situation, learned departmental representative could hardly dispute that the assessee had indeed filed his condonation petition before the CIT(A)/NFAC explaining all the reasons on account of circumstances beyond his control.
That being the case, we hereby quote Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC), settling the issue long back that all such technical aspects must make way for the cause of substantial justice, and restore the assessee’s instant appeal back to the Assessing Officer for his afresh appropriate adjudication within three effective opportunities subject to a rider that the taxpayer shall plead and prove the case