SMT. RASHIDABANU ABUBAKER MITHA,NAGPUR vs. INCOME TAX OFFICER WARD 3(3), NAGPR

PER S. S. GODARA, JM: This assessee’s appeal for assessment year 2008-09 arises against the CIT(A)-1, Nagpur’s order dated 25.02.2020 passed in case no. CIT(A)-1/502/2010-11, involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short “the Act”. Heard both the parties. Case file perused.

2 and in light of fact that the assessee’s stand all along has been attributed to the foregoing delay to various communication gaps, I quote hon’ble apex court’s landmark decision Collector Land Acquisition V/s. Mst. Katiji & Others (1987) 167 ITR 471 (SC) setting the law long back that all such technical aspects must make way for the cause of substantial justice and condone the same in larger interest of justice. Learned CIT(A) is directed to decide the assessee’s appeal afresh on merits as per law preferably within three effective opportunities of hearing. Ordered accordingly.