Arya Vysya Sangha Vs ITO (ITAT Bangalore)
When substantial justice & technicalities conflict, substantial justice must prevail -Delay of 4 Days Condoned – ITAT
The appeal was dismissed by CIT(A), NFAC solely on the ground of a 4-day delay in filing. The Assessee explained that the delay was due to reasonable cause.
The Tribunal observed that a minor delay of four days should not result in denial of justice. It reiterated that when substantial justice & technicalities conflict, substantial justice must prevail. Moreover, the CIT(A) failed to comply with the mandatory requirement of s.250(6), as the order contained no points for determination, findings, or reasons.
Holding that the CIT(A)’s approach was legally unsustainable, the Tribunal set aside the order & restored the matter to the CIT(A) with directions to condone the delay, admit the appeal, & decide it afresh on merits by passing a reasoned speaking order in accordance with law after granting proper opportunity of hearing.
Held: Delay of 4 days condoned; dismissal on technical grounds contrary to s.250(6); matter remanded to CIT(A) for de novo adjudication.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
This is an appeal filed by the assessee against the order passed by the NFAC, Delhi vide order dated 24/06/2025 in DIN No. ITBA/NFAC/ S/250/2025-26/1077726723(1) for the assessment year 2013-14.
