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

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ITA 126/PUN/2024Status: DisposedITAT Pune30 May 2024AY 2018-19Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI GD PADMAHSHALI (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 165-day delay in filing the appeal before the NFAC, citing the principle of substantial justice over technicalities. The NFAC was directed to decide the appeal on its merits.

What were the facts?

The assessee's appeal before the National Faceless Appeal Centre (NFAC) was dismissed due to a delay of 165 days in filing. The assessee had filed a condonation petition explaining the delay was due to circumstances beyond their control.

What were the issues?

Whether the delay in filing the appeal before the NFAC should be condoned to allow for a decision on merits.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & SHRI GD PADMAHSHALI,

Hearing: 29.05.2024Pronounced: 30.05.2024

Date of Hearing : 29.05.2024 Date of Pronouncement : 30.05.2024 ORDER PER SATBEER SINGH GODARA, J.M. :

This assessee’s appeal for assessment years 2018- 2019, arise against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No.ITBA/NFAC/S/ 250/2023-24/1058342348(1), dated 30.11.2023, in proceedings u/s.147 of the Income Tax Act, 1961 (in short “the Act”).

Heard both the parties. Case file perused.

2.

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.

3.

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.

The NFAC is accordingly directed to decide the assessee’s corresponding appeal on merits, preferably within three effective opportunities of hearing subject to the rider that it is the assessee’s sole risk and responsibility to prove the case in consequential proceedings. Ordered accordingly.

4.

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

Order pronounced in the open Court on 30.05.2024.

Sd/- Sd/- [GD PADMAHSHALI] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 30th May, 2024 VBP/-

3 ITA.No.126/PUN./2024 Copy to

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