Ramjibhai Devjibhai Mokariya Vs ITO (ITAT Rajkot)
Income Tax Appellate Tribunal (ITAT), Rajkot bench, has condoned a 98-day delay in the filing of an appeal by Ramjibhai Devjibhai Mokariya against an order from the National Faceless Appeal Centre (NFAC)/Commissioner of Income-tax (Appeals) for Assessment Year 2012-13. The Tribunal emphasized the principle of “substantial justice over technicalities” in its decision, taking into account the taxpayer’s illiteracy and lack of awareness regarding income tax provisions and proceedings.
The appeal, pertaining to an assessment order passed by the Assessing Officer under Section 144 read with Section 147 of the Income Tax Act, 1961, on November 5, 2019, was initially dismissed by the CIT(A) ex parte. The CIT(A)’s order was dated October 29, 2024. The due date for filing the appeal before the ITAT was December 30, 2024, but it was actually filed on April 9, 2025, resulting in a delay of 98 days.
Grounds for Condonation of Delay
The taxpayer’s legal representative explained that the delay occurred because the taxpayer, being illiterate, was unaware of the CIT(A)’s order. The taxpayer only became aware of the department’s actions, such as the attachment of his bank account and the issuance of a show cause notice for penalty under Section 271(1)(c) of the Act, which prompted him to seek legal recourse.
