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Judgment
PER SATBEER SINGH GODARA, JM
These assessee’s three appeals ITA Nos.8035, 8036 & 8037/Del/2025 for assessment years 2016-17, 2020-21 and 2019-20, arise against the Commissioner of Income Tax (Appeals) [in short, the “CIT(A)”], New Delhi’s orders, all dated 03.10.2025 passed in Case Nos. CIT(A), Delhi-27/10921/2015-16, 10629/2019-20 and 10941/2018-19 involving proceedings under section 271(1)(c) and 271A of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively.
Heard both the parties. Case files perused.
It emerges during the course of hearing with the able assistance coming from both the parties that the learned CIT(A) has refused to condone the delay of 364 days in filing of the assessee’s lower appeals instituted on 19.10.2024 against the Assessing Officer’s assessment framed on 22.09.2023, thereby holding that the same had not been explained in light of the justifiable reasons.
Faced with the situation, learned departmental representative could hardly dispute that the assessee had indeed filed his condonation petitions before the CIT(A) 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. Accordingly, the delays caused in filing the appeals before the CIT(A) are condoned and the assessee’s instant three appeals are restored back to the CIT(A) for their afresh appropriate adjudication within three effective opportunities subject to a rider that the taxpayer shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly.
These assessee’s three appeals ITA Nos.8035, 8036 & 8037/Del/2025 appeal are allowed for statistical purposes. A copy of this common order be placed in the respective case files.