M/S MSEB ENGINEERS CO-OP CREDIT SOCIETY LTD.,SATARA vs. ITO WARD-3, SATARA

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ITA 1604/PUN/2024Status: DisposedITAT Pune27 September 2024AY 2022-23Bench: SHRI SATBEER SINGH GODARA (Judicial Member), DR. DIPAK P. RIPOTE (Accountant Member)3 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the 7-day delay in filing the appeal before the CIT(A)-NFAC. The appeal was restored to the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee's appeal before the CIT(A)-NFAC was dismissed due to a 7-day delay in filing. The CIT(A) did not decide the substantive grounds of appeal on merits.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on the ground of delay without adjudicating the substantive grounds on merits. The importance of substantial justice over technicalities in condoning delay.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, PUNE “SMC” BENCH : PUNE

Before: SHRI SATBEER SINGH GODARA & DR. DIPAK P. RIPOTE

Hearing: 24.09.2024Pronounced: 27.09.2024

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.

2.

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.

3.

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

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