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Facts
The assessee's appeal for AY 2014-15 arose from an order passed under Section 147 of the Income Tax Act. The CIT(A)/NFAC refused to condone the delay in filing the assessee's appeal.
Held
The Tribunal noted that the assessee's appeal was ex-parte as no one appeared. However, considering the principle of substantial justice, the Tribunal restored the appeal back to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether the delay in filing the appeal before the CIT(A)/NFAC should be condoned to meet the ends of substantial justice.
Sections Cited
147, 143(3)
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Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman
Asstt. Year: 2014-15 Deepak Dudeja, Vs CIT(A)/NFAC, EP-6, Ward No. 6, Sohna, Delhi Gurgaon-122103 (APPELLANT) (RESPONDENT) PAN No. ABJPD8210F Assessee by : None Revenue by : Sh. Om Prakash, Sr. DR Date of Hearing: 25.09.2025 Date of Pronouncement: 25.09.2025 ORDER
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2014-15, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1074609219(1) dated 18.03.2025, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
It emerges during the course of hearing with the able assistance coming from both the sides that the learned Deepak Dudeja CIT(A)/NFAC has refused to condone the delay in filing of the assessee’s lower appeal instituted on 26.04.2022 against the Assessing Officer’s assessment framed on 19.03.2022 thereby holding that the same had not been explained in light of the justifiable reasons.
Faced with this situation, learned departmental representative could hardly dispute that the assessee had indeed explained the above delay before the CIT(A)/NFAC explaining all the reasons on account of circumstances beyond his control.
That being the case, we hereby quote Collector, Land & Acquisition Vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC), settling the issue long back that all such technical aspects must make way for the cause of substantial justice and restore the assessee’s instant appeal back to the CIT(A)/NFAC for his afresh appropriate adjudication within three effective opportunities, subject to a rider that the assessee shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly.