Transworld Muslim University Diagnostic Centre Vs ITO (ITAT Amritsar)
Chronic Delay Condoned with Cost: Appeals Revived & Remanded for Decision on Merits
Amritsar ITAT condoned substantial delays and restored the appeals to CIT(A) for adjudication on merits, albeit with imposition of costs.
The Assessee’s appeals before CIT(A) had earlier been dismissed u/s 249(3) for inordinate delays of 91 days (AY 2013-14) and 201 days (AY 2014-15). Further, appeals before ITAT were also filed with a delay of 277 days, attributed to non-receipt of notices due to incorrect / obsolete email ID of a former employee and lack of effective communication.
ITAT observed that the Assessee was indeed a habitual defaulter in adhering to timelines, warranting imposition of costs. However, considering that the appeals were never adjudicated on merits and keeping in view the charitable nature of activities, Tribunal condoned the delays in the interest of substantial justice, subject to payment of ₹2,000 to the Prime Minister’s National Relief Fund.
Accordingly, ITAT condoned the delays, set aside the ex-parte dismissal orders, and remanded the matters to CIT(A) with a direction to admit the appeals and decide them afresh on merits, leaving all issues open. Appeals were allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT AMRITSAR
Both the appeals are filed by the assessee against the even dated orders of the ld. CIT(A) NFAC, Delhi, passed on 9th February, 2024, u/s 250 of the Act, 1961, which has emanated from the orders of the AO dated 28.09.2021 for A. Y. 2013-14 and 23.09.2021 for A. Y. 2014-15 both passed u/s 147 r.w.s. 144 / 144B of the I.T. Act.
