KRISHNA DEVI,REWARI vs. INCOME TAX OFFICER, REWARI

Heard both the parties at length. Case file perused.

It emerges during the course of hearing with the able assistance coming from both the sides that the learned CIT(A)/NFAC has refused to condone the delay in filing of the assessee’s lower appeal instituted on 07.09.2022 against the Assessing Officer’s assessment framed on 17.12.2018 thereby holding that the same had not been explained in light of the justifiable reasons. Krishna Devi

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 her control.

That being the case, I 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 Assessing Officer for his afresh appropriate adjudication within three effective opportunities, subject to a rider that the assessee shall plead and prove the case at her own risk and responsibility, in consequential proceedings. Ordered accordingly.

This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 24/09/2025. (Satbeer Singh Godara)