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Income Tax Appellate Tribunal, PUNE “SMC” BENCH : PUNE
Before: SHRI SATBEER SINGH GODARA & DR. DIPAK P. RIPOTE
the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/ 2024-25/1067186489(1), dated 31.07.2024, in proceedings u/s.143(3) of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte.
It emerges during the course of hearing that the learned CIT(A)-NFAC has dismissed the appeal of the assessee by not condoning 07 days delay in filing the appeal before it,
2 ITA.No.1159/PUN./2024 without deciding 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. Shri Harshad could hardly dispute this clinching fact.
Faced with this situation, we deem it appropriate in the larger interest of justice to condone 07 days delay in filing the appeal before the learned CIT(A)-NFAC as per assessee’s solemn averments in light of 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 restore the assessee’s instant appeal back to the CIT(A)-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.
Order pronounced in the open Court on 27.09.2024.
Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 27th September, 2024 VBP/-
3 ITA.No.1159/PUN./2024 Copy to