M/S ANGEL DISTRIBUTORS,KOZHIKODE vs. ACIT CICLE 1(1), KOZHIKODE

Delay of more than 2425 days in filing the appeal before the tribunal in light of Hon’ble apex court’s landmark decision Collector, Land Acquisition vs., MST Katiji [1987] 167 ITR 471 (SC) has settled the law long back that all such technical aspects must make way for the cause of substantial justice.

It emerges during the course of hearing that the learned CIT(A)-NFAC has dismissed the appeal of the assessee on the ground of more than 170 days delay. The Revenue 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 this 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 plead and prove all the relevant facts in consequential proceedings. Ordered accordingly.

This assessee’s appeal is allowed for statistical purposes in above terms.