Shree Goregaon Digamber Jain Mandir Trust Vs ITO (Exemption) (ITAT Mumbai)
ITAT Mumbai Condoned 790-Day Delay, Sets Aside Order for Denial of Hearing in Goregaon Digambar Jain Temple Trust Case
The ITAT Mumbai, in the case of Shree Goregaon Digamber Jain Mandir Trust vs. Income Tax Officer, has delivered a categorical ruling on a vital aspect of appellate procedure: the right to be heard on an application for condonation of delay. The decision firmly establishes that an appellate authority cannot dismiss a delay condonation application, and by extension the appeal itself, without first providing the appellant an opportunity to present their case.
Case Background
The assessee, Shree Goregaon Digamber Jain Mandir Trust, had preferred an appeal before the Ld. Commissioner against an intimation under Section 143(1) of the Act. However, this appeal was filed with a significant delay of 790 days. The Ld. Commissioner considered the application for condonation of delay and proceeded to reject it. The reasoning provided was that the application did not disclose a “sufficient cause” for any part of the delay. Consequently, the appeal was dismissed as time-barred.
The Tribunal’s Ruling and Its Implications
Before the ITAT, the assessee’s counsel argued that this failure to provide a hearing was a fatal procedural flaw. The Ld. Departmental Representative, while refuting the claim for condonation on merits, did not contest the factual assertion that no opportunity of being heard was given.
