DHULE KRUSHI UTPANN BAZAAR SAMITI,DHULE vs. ASSESSMENT UNIT NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI

It emerges at the outset that the learned NFAC’s lower appellate order under challenge has refused to condone 165 days delay in filing of the lower appeal instituted at the assessee’s behest. Learned DR could hardly dispute the 2 ITA.No.126/PUN./2024 clinching fact that the assessee had indeed filed it’s condonation petition before the NFAC explaining the reasons of foregoing delay of 165 days in filing as attributable to the various circumstances beyond it’s control which stands declined in the impugned lower appellate order.

Faced with this situation and in the larger interest of justice, we quote 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 condone the impugned delay of 165 days in filing the lower appeal before the NFAC in very terms.

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