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Judgment
This assessee’s appeal for Assessment Year 2010-11, arises against the CIT(A)/ NFAC, Delhi’s order in Appeal No.680/17-18, dated 08.03.2019 in pr oceedings u/s 143(3)/147 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the p arties. Case file perused.
It emerges, at the o utset, from the able assistance coming from both the parties that the assessee’s instant appeal is barred by time by 2454 days and the reasons stated thereof are, inter alia, on account of Co vid 19 outbreak as well as the management issues regarding the governing body of the Society. Be that as it may, the same prima facie indicates that the assessee was prevented by circumstances beyond its control to institute its appeal before the tribunal. The impugned delay of 2454 days is hereby condoned in the light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).
Learned counsel here submits that on account of communicatio n gaps at various levels as well as due to vario us issues, the assessee co uld not appear to plead and prove all the relevant facts in the lowe r appellate pro ceedings and therefore, in the larger interest of justice, the matter be restored back to the CIT(A)/NFAC. The Revenue vehemently supports the learned lower author ity’s actio n making the additio n(s) herein on merits.
Be that as it may, the fact remains that possibility of some communication gaps in such an instance could not be altogether ruled out. It is therefore deemed appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the CIT(A)/ NFAC for his afre sh appropriate adjudicatio n, w ithin three effective opportunities of he aring at the appellant’s risk and responsibility, in consequential proceedings. Ordered accord ing ly.
This assessee’s appeal is allowed for statistical purposes.