Rishabh Dev Vs ITO (ITAT Dehradun)
The Income Tax Appellate Tribunal (ITAT), Dehradun Bench, in the case of Rishabh Dev Vs ITO, has condoned a significant appeal delay of 1,386 days after the assessee challenged ex-parte assessment and penalty orders. The orders under challenge included an assessment framed under Section 144 and related penalties under Sections 272A(1)(d), 271B, and 271AAC(1) of the Income Tax Act, 1961.
The assessee’s first appeal was initially dismissed by the Commissioner of Income Tax (Appeals) (CIT(A))/NFAC solely on the grounds of delay. Before the ITAT, the assessee argued that the default was unintentional and resulted from extraordinary circumstances. The Tribunal noted that the original notices from the Assessing Officer were issued to the Jail Superintendent while the assessee’s father was incarcerated, leading to the ex-parte orders being passed without proper or effective service of notice to the appellant himself.
The ITAT emphasized the necessity of adopting a liberal approach toward condoning delays when sufficient cause is shown, referencing the principle established by the Supreme Court in the landmark decision of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). This precedent dictates that the cause of substantial justice must prevail over technical considerations of delay.
