Delay Should Not Defeat Meritorious Case: ITAT Condones 221-Days Delayed Appeal of Senior Citizen [Read Order]

The Tribunal was hearing multiple appeals filed by Ravindra Joma Bhagat, who had delayed the filing of his appeals by 221 days. The delay arose because the orders of the CIT(A) were uploaded on the income tax portal but were not served to the assessee physically or via email, and he remained unaware of their dismissal until recovery notices were issued.

The assessee, a senior citizen suffering from serious medical conditions and simultaneously entangled in multiple civil and criminal land acquisition disputes, approached the Tribunal seeking condonation of the delay.

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While the Revenue strongly objected to the condonation request, the Tribunal referred to the well-settled principle laid down by the Supreme Court in Collector, Land Acquisition vs. Mst. Katiji, that substantial justice must prevail over technical considerations.

The tribunal cited the recent Supreme Court judgment in Inder Singh v. State of Madhya Pradesh, 2025 reiterating that a case should not be dismissed on the ground of limitation if merits deserve to be examined.

Considering the submissions, the Bench found merit in the assessee’s explanation and held that refusing to condone the delay would unjustly deny him an opportunity to be heard.

Accordingly, the bench of Astha Chandra (Judicial Member) and R K Panda (Vice President) condoned the delay and restored all six appeals to the CIT(A)/NFAC for fresh adjudication on merits by a speaking order, as mandated by Section 250(6) of the Income Tax Act.

However, the Tribunal also imposed a cost of ₹30,000 for non-cooperation before the CIT(A), to be deposited before final disposal of the appeals.

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