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Income Tax Appellate Tribunal, PUNE “A” BENCH : PUNE
Before: SHRI SATBEER SINGH GODARA & DR. DIPAK P. RIPOTE
Appeal Centre [in short the “NFAC”] Delhi’s Din and Order Nos.ITBA/NFAC/S/250/2024-25/1064664210(1) and 1064667495(1), both dated 06.05.2024, in proceedings u/s.147 of the Income Tax Act, 1961 (in short “the Act”), assessment year-wise; respectively.
Heard both the parties. Case files perused.
2 ITA.Nos.1481 & 1482/PUN./2024
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 the assessee’s 26 and 29 days delay; respectively; as not supported by justifiable reasons beyond his control.
Faced with this situation, we note that the assessee had duly filed his corresponding condonation petition(s) in both the lower appeals explaining the said delay duly supported by his solemn averments herein by way of attested affidavit(s). In this factual backdrop we are of the considered view that keeping in mind hon’ble apex courts’ landmark decision in Collector, Land Acquisition vs., MST Katiji [1987] 167 ITR 471 (SC) having settled the law long back that all such technical aspects must make a way for the cause of substantial justice; and as per the condonation averments; the impugned delay of 26 and 29 days assessment year-wise; respectively; deserves to be condoned. The learned CIT(A)/ NFAC is hereby directed to re-decide the assessee’s lower appeals on merits and as per law, 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.
3 ITA.Nos.1481 & 1482/PUN./2024
These assessee’s twin appeals I.T.A.Nos.1481 and 1482/PUN./2024 are allowed for statistical purposes in above terms. A copy of this common order be placed in the respective case files.
Order pronounced in the open Court on 10.10.2024.