Kalpana Narware Vs ITO (ITAT Indore)
The Income Tax Appellate Tribunal, Indore Bench, dealt with an appeal arising from an ex parte assessment order dated 25.10.2019 passed under section 144 of the Income-tax Act, 1961 for Assessment Year 2017-18, and a subsequent order dated 26.08.2024 by the Commissioner of Income Tax (Appeals), NFAC, dismissing the first appeal as time-barred. The appeal before the Tribunal itself was delayed by 112 days. The assessee explained that the delay occurred due to pregnancy at the relevant time and supported the explanation with medical records. The Revenue raised no objection. The Tribunal held that sufficient cause had been shown and condoned the delay, relying on the Supreme Court’s ruling in Collector, Land Acquisition v. Mst. Katiji, which emphasises that substantial justice should prevail over technical considerations.
The Tribunal then examined the delay of 508 days in filing the first appeal before the CIT(A). The assessee contended that she was misguided by her counsel, who failed to attend assessment proceedings properly and did not file the appeal within the prescribed time. An interlocutory application supported by an affidavit was filed, explaining that the assessee had provided all relevant documents to her Chartered Accountant and had repeatedly followed up, but the counsel failed to act diligently. The assessee produced printouts of WhatsApp chats exchanged with the earlier counsel, which showed payment of professional fees and repeated enquiries regarding the filing of the appeal.
