Sanjay Kumar Vs ITO (ITAT Delhi)
No Split Personality Orders- Condonation Can’t Be Half-Way: Delay Dismissed, Merits Decided? Not Permissible, Says ITAT
partly allowed the assessee’s appeal and restored the matter to the file of the CIT(A) after finding serious infirmity in the appellate approach.
CIT(A) had dismissed the first appeal on the ground of delay of more than one year and yet proceeded to adjudicate the appeal on merits, ultimately rejecting it again. The Tribunal held that once an appeal is dismissed as time-barred, the CIT(A) has no jurisdiction to decide it on merits, and such a contradictory approach is legally unsustainable.
Before the ITAT, the assessee explained the delay on account of medical reasons and also demonstrated bona fide circumstances, including lack of proper professional assistance. While noting that documentary evidence was not earlier produced, the Tribunal emphasised that substantial justice must prevail over technicalities.
Accordingly, the ITAT set aside the impugned order and remanded the matter to the CIT(A) with a direction to adopt a liberal approach in considering the condonation application upon production of supporting medical documents. If the delay is condoned, the CIT(A) shall decide the appeal afresh on merits in accordance with law. The appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT DELHI
