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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Satbeer Singh Godara & Shri Amarjit Singh
O R D E R Per Bench These assessee’s three appeals arise against orders of the National Faceless Appeal Centre , Delhi [CIT(A)] in proceedings u/s. 250 of the Income Tax Act, 1961 (the Act) as under : - DIN & Order No. Date No. 1 690/Coch/2023 2010-11 ITBA/NFAC/S/250/2023- 13.06.2023 24/1053687020(1) 2 691/Coch/2022 2011-12 ITBA/NFAC/S/250/2023- 14.06.2023 24/1053710105(1) 3 692/Coch/2023 2012-13 ITBA/NFAC/S/250/2023- 14.06.2023 24/1053710572(1)
Heard both parties. Case files perused.
It emerges at the outset with the able assistance coming from both the parties that the learned CIT(A)/NFAC has refused to condone assessee’s identical 176 days to 692/Coch/2023 Eepees Developers Pvt. Ltd. delay in institution of all the lower appeals instituted on 23.06.2018 against the corresponding assessment orders dated 26.12.2017; respectively. The assessee appears to have duly filed its as many condonation petitions with identical averments therein that the impugned delay has been caused on account of miscellaneous reasons as well as communication gaps at various levels. Case law Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC) has settled the law long back that such delay or technical aspect(s) must make way for the cause of substantial justice. We accordingly conclude in light of assessee’s condonation averments that the above identical delay of 176 days in filing of all the lower appeals deserves to be condoned and direct the learned CIT(A)/NFAC to re-examine the assessee’s cases on merits as per law within three effective opportunities of hearing. Ordered accordingly.
These assessee’s three appeals ITA.Nos.690 to 692/Coch./2023 appeals are allowed for statistical purposes in above terms. A copy of this common order be placed in the respective case files.