SHIVRATAN MOTILALJI RATHI HUF,JALNA vs. INCOME TAX OFFICER, JALNA

It emerges during the course of hearing with the able assistance coming from the Revenue side that the learned NFAC lower appellate order has refused to condone 1943 days delay in filing of the assessee’s appeal. The 2 ITA.No.1257/PUN/2023 Shivratan Motilalji Rathi HUF Revenue could hardly dispute that the assessee’s condonation averments had given justifiable reasons beyond its control that on account of differences within the members of the concerned HUF, the case took so long time to be filed in the lower appellate process. This is indeed coupled with the fact that a part of the aforegoing period from 19-03-2020 to 28-02-2022 to the date of actual filing therein, i.e., 21-07-2020, has also been included despite the fact that hon’ble apex court directions in Cognizance for Extension of Limitation, In Re 438 ITR 296 (SC) setting the issue at rest qua Covid-19 pandemic outbreak period for all intents and purposes under the limitation law.

Be that as it may, their lordships yet another decision in Collector Land Acquisition Vs. MST Katiji (1987) 167 ITR 471 (SC) has also settled the law that all such technical aspects must make a way for the cause of substantial justice. Faced with this situation, the impugned delay of 1943 days before the learned NFAC stands condoned in very terms. The assessee’s substantive grounds pleaded in the instant appeal are hereby restored to the NFAC for fresh appropriate adjudication in accordance with law, preferably within three effective opportunities of hearing subject to rider that it shall be the taxpayer’s onus only to plead and prove all facts with the relevant evidence(s) in consequential proceedings.

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