Case Law Details
Neelam Hospital Vs ITO (ITAT Chandigarh)
Admittedly and undisputedly, the assessee had filed the appeal before the NFAC beyond the period of limitation and there was a delay of 252 days in filing the appeal.
However, it is also undisputed that the NFAC did not adjudicate the appeal of the assessee on merits but dismissed it without admitting on the ground that the appeal was filed late. In our considered opinion, the NFAC should have allowed the assessee an opportunity to explain the delay and establish its bona fide before dismissing the appeal, if the delay was found not to be condonable. Therefore, in the interest of substantial justice, we restore this appeal to the NFAC with a direction to allow the assessee adequate opportunity to explain the delay and, thereafter, admit the appeal and hear it on merits, if the delay is found to be condonable.
FULL TEXT OF THE ORDER OF ITAT CHANDIGARH
This appeal is preferred by the assessee against the order dated 21.09.2021 passed by the National Faceless Appeal Centre, (NFAC) Delhi and pertains assessment year 2018-19.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
