Case Law Details
Gandharv Singh Vs ITO (ITAT Agra)
The ITAT Agra bench considered the appeal filed by Gandharv Singh against an order from the Commissioner of Income-tax (Appeals), NFAC, Delhi, which had dismissed the taxpayer’s initial appeal ex parte for the Assessment Year 2017-18. The primary point of contention was the CIT(A)’s rejection of the taxpayer’s request to condone a delay of just nine days in filing the first appeal against the assessment order dated December 30, 2019. The taxpayer contended that the delay was minor and occurred because all relevant documents, handed over to his Authorized Representative (AR) in time, were subsequently misplaced at the AR’s office, leading to the filing on February 13, 2020. Arguing against the ex parte dismissal, the taxpayer asserted that the denial of condonation was an error that precluded a hearing on the merits of the case. The ITAT reviewed the records and the arguments presented by both the taxpayer’s representative and the departmental representative.
The Income Tax Appellate Tribunal ultimately overruled the CIT(A)’s decision, emphasizing that substantial justice should not be denied due to technical aberrations. The Tribunal articulated that the procedure’s purpose is to advance justice, and in an adversarial system, parties should generally not be denied the opportunity to participate. Given the minor nine-day delay and the reason provided by the taxpayer—misplacement of papers by the AR—the ITAT found it appropriate to condone the delay. Accordingly, the ITAT set aside the impugned order dated January 16, 2024, and remitted the matter back to the CIT(A) for a fresh hearing and adjudication on its merits. The Tribunal concurrently directed the taxpayer to be diligent, cooperative, and refrain from seeking unnecessary adjournments to ensure the expeditious disposal of the matter, while also instructing the CIT(A) to ensure observance of the principles of natural justice. The appeal was thus allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT AGRA
This appeal has been preferred by assessee against the impugned order dated 16.01.2024 passed in Appeal No. CIT(A), Gwalior/10948/2019-20 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2017-18, wherein the ld. CIT(Appeals) has dismissed the appeal ex parte, rejecting assessee’s prayer for condonation of 9 days’ delay.
2. The aforesaid appeal has been filed on the ground, in addition to many other grounds, that impugned order has been passed ex parte without affording proper opportunity being heard to the assessee and that the learned CIT(Appeals) has erred in not condoning the delay of 9 days in filing the appeal.
3. Perused the records and heard learned representative of the assessee and learned departmental representative.
4. It transpires from the perusal of records that the assessee filed first appeal before the first appellate authority on 13.02.2020 against the assessment order dated 30.12.2019 by a delay of 9 days. The reasons stated for condonation of this delay in filing first appeal before learned CIT(Appeals) were that all the relevant papers were handed over by assessee to his AR within time, but the same were misplaced at the office of his AR, which led to file the appeal by a delay of 9 days. The ld. CIT(Appeals) did not condone the said delay and dismissed the appeal ex parte. It is well established principle of law that the substantial justice cannot be denied on technical aberrations. The object of prescribing procedure is to advance the cause of justice. In an adversial justice system like ours, no party should ordinarily be denied the opportunity of participating in the process of justice dispensation. Justice is the goal of jurisprudence. Any interpretation which eludes or frustrates the recipient of justice, is not to be followed. The object of prescribing the time period for filing of the appeal is to expedite the proceedings before the concerned authorities and to advance the cause of justice. In view of the reasons for delay assigned by the assessee before ld. CIT(Appeals), we condone the delay of 9 days caused in filing the first appeal and remit the matter back to the file of learned CIT(Appeals) for adjudication on merits. We order accordingly. We further direct the assessee to be diligent and cooperative in attending the hearings and making submissions before the learned CIT(Appeals) for the expeditious and effective disposal. Assessee shall refrain from seeking any adjournment but for compelling and unavoidable reasons. Needless to say that learned CIT(Appeals) shall ensure the observance of the principles of natural justice. The appeal is liable to be allowed accordingly.
6. In the result, the appeal is allowed for statistical purposes. The impugned order dt. 16.01.2024 is set aside.
Order pronounced in the open court on 30.07.2025.
Author Bio
