JOHNY JOSEPH,KALADY vs. ITO, ALUVA

Delay of 88 days is condoned by considering the assessee’s condonation petitions, supported by an affidavit of the assessee, explaining the delay(s) as well as going by the & SA 147/Coch/2024 . Sri.Johny Joseph. decision in the case of Collector Land Acquisition v. Mst.Katiji & Ors. (1987) 167 ITR 471 (SC) settling the issue long back that all such technical aspects must make way for the cause of substantial justice the delay is condoned and the appeal is admitted for adjudication.

It emerges during the course of hearing that the NFAC has noted the assessee’s continuous non-appearance in the lower appellate proceedings before rejecting the assessee’s contentions vide ex-parte order under challenge. Learned Sr.DR could hardly dispute the clinching fact that the NFAC’s order has nowhere decided the assessee’s substantive grounds on merits as contemplated u/sec.250(6) of the Act requiring it to give points for determination followed by a detailed adjudication thereof. Faced with the situation, we deem it appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the NFAC for it’s afresh adjudication, preferably within three effective opportunities of hearing, subject to the rider that it shall be the taxpayer’s onus and responsibility only to file and prove all the relevant facts in consequential proceedings. Thus, assessee’s appeal is allowed for statistical purposes and the SA No.147/Coch/2024 is dismissed as rendered infructuous. Ordered accordingly.