AI Structured Summary
Not yet generated for this judgment
Judgment
This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1069875695(1) dated 23.10.2024, involving proceedings under section 144 of the Income-tax Act, 1961; hereinafter referred to as ‘the Act’.
Heard both the parties. Case file perused.
Delay of 424 days in filing of the instant appeal is condoned in light of assessee’s condonation averments going unrebutted from the revenue side as per Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).
It next transpires that the learned CIT(A)/NFAC has refused to condone alleged 60 days delay on the assessee’s part in institution of his lower appeal on 14.08.2021 against the assessment order in question dated 26.12.2019. The assessee case is neither is said lower appeal suffered from any delay nor the learned CIT(A) had issued any notice to him before refusing the same to be condoned the same. Be that as it may, this tribunal’s is of the considered view in light of the aforesaid case law that all such technical aspects must make way for the case of substantive justice. The assessee’s instant appeal is accordingly restored back to the CIT(A)/NFAC for his fresh appropriate adjudication on merits preferably within three effective opportunities subject to a rider that he shall plead and prove all the relevant facts at its own risk and responsibility in consequential proceedings.
This assessee’s appeal is allowed for statistical purposes.