Apollo Education Trust Vs ACIT (ITAT Bangalore)
ITAT Bangalore held that the cause of substantial justice deserves to be preferred over technical consultation and hence delay of 133 days condoned because of non-deliberate delay.
Facts- The assessee, Apollo Education Trust, is a Public Charitable Trust registered u/s. 12A of the Income Tax Act, 1961. The case of assessee was taken on the reasons to believe that income has escaped assessment and a notice was u/s. 148 of the Act. Subsequently, statutory notices were issued for which the assessee submitted its response diligently. AO concluded the assessment by passing an order of assessment u/s.147 r.w.s 144 of the Act on 22.03.2022 and made the additions towards advance fees received from students as income to the extent of Rs.1,29,94,308/- and unexplained Credits u/s. 68 to the extent of Rs.16,12,390/-.
Assessee preferred an appeal before CIT(A) with a delay of about 133 days in filing the appeal. However, CIT(A) dismissed the appeal by not condoning the delay and without adjudicating the issues on merits. Being aggrieved, the present appeal is filed.
Conclusion- When substantial justice and technical consideration are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested right for injustice being done because of nondeliberate delay. Moreover, no counter-affidavit was filed by the Revenue denying the allegation made by the assessee. It is not the case of the Revenue that the appeal was not filed deliberately. Therefore, we have to prefer substantial justice rather than technicality in deciding the issue. Therefore, in our opinion, by preferring the substantial justice, the delay of 133 days has to be condoned.
