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Income Tax Appellate Tribunal, PUNE “SMC” BENCH : PUNE
Before: SHRI SATBEER SINGH GODARA
Date of Hearing : 10.05.2024 Date of Pronouncement : 15.05.2024 ORDER
This assessee’s appeal for assessment year 2015-16, arises against the CIT(A), Pune-11, Pune's Din and Order No. ITBA/APL/S/250/2023-24/1059707782(1),dated 15.01.2024, in proceedings u/s.143(3) r.w.s.147 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
It emerges at the outset that the learned CIT(A)'s lower appellate detailed discussion under challenge has refused to condone 149 days delay in filing; qua ex-parte order passed against the taxpayer. Learned DR fails to dispute that the assessee’s Form-35 filed in the lower appellate proceedings had sufficiently explained the foregoing delay by way of 2 ITA.No.675/PUN./2024 reasonable cause as owing to circumstances beyond his control. That being the case, I condone the delay of 149 days in filing appeal before the lower appellate authority 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.
Coupled with this, the Ld. CIT(A)'s has also not adjudicated the merits of the assessee’s various substantive grounds as contemplated u/sec.250(6) of the Act requiring it to give points for determination followed by a detailed adjudication thereof.
Faced with the situation, I deem it appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the CIT(A), 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 file and prove all the relevant facts in consequential proceedings. Ordered accordingly.
Delay of 19 days in filing the instant appeal is condoned 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.
This assessee’s appeal is allowed for statistical purposes in above terms.
3 ITA.No.675/PUN./2024 Order pronounced in the open Court on 15.05.2024.