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Facts
The assessee's appeal for AY 2017-18 was filed against an order of the CIT(A)/NFAC. The CIT(A)/NFAC refused to condone a delay of 461 days in filing the assessee's appeal, holding that the reasons provided were not justifiable.
Held
The Tribunal observed that the assessee had explained the delay due to circumstances beyond their control. Citing the case of Collector, Land & Acquisition Vs. Mst. Katiji & Others, the Tribunal held that technicalities should not stand in the way of substantial justice.
Key Issues
Whether the delay in filing the appeal before the CIT(A)/NFAC should be condoned for substantial justice, and whether the appeal should be restored for adjudication on merits.
Sections Cited
147
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
ORDER This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1075665832(1) dated 17.04.2025, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
It emerges during the course of hearing with the able assistance coming from both the sides that the learned CIT(A)/NFAC has refused to condone delay of 461 days in filing of the assessee’s lower appeal instituted on 21.09.2024 against the Assessing Officer’s assessment framed on 19.05.2023
Faced with this situation, learned departmental representative could hardly dispute that the assessee had indeed explained the above delay before the CIT(A)/NFAC explaining all the reasons on account of circumstances beyond his control.
That being the case, I 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 CIT(A)/NFAC for his afresh appropriate adjudication on merits within three effective opportunities subject to a rider that the assessee shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly.