ITAT Overrules CIT(A), Condones 9-Day Delay: "Substantial Justice Over Technicalities"
The Tribunal explicitly directed the assessee to be diligent and cooperative in the proceedings and to avoid seeking adjournments except for compelling reasons
The Income Tax Appellate Tribunal (ITAT), Agra Bench, has set aside an ex-parte order passed by the Commissioner of Income Tax (Appeals) and condoned a mere nine-day delay in filing an appeal. The Tribunal remanded the matter back to the CIT(A) for a fresh hearing on the merits of the case.
The case involved an assessee, Gandharv Singh from Gwalior, who had filed his first appeal against an assessment order for the year 2017-18 with a delay of nine days. The reason for the delay was that the relevant papers, which had been handed to his Authorized Representative on time, were misplaced in the AR’s office. The learned CIT(A) had refused to condone this short delay and had consequently dismissed the appeal without hearing the substantive grounds.
The ITAT bench, upon perusing the records, found the CIT(A)'s approach overly rigid. The Tribunal emphasized that the object of prescribing procedural time limits is to expedite justice, not to deny it. It observed that in an adversarial justice system, no party should ordinarily be denied the opportunity to participate in the process of justice dispensation. The bench stated that justice is the ultimate goal of jurisprudence and any interpretation that frustrates this goal should not be followed.
Considering the reasons for the delay were bona fide and the period was extremely short, the ITAT condoned the nine-day delay. It set aside the impugned order and sent the case back to the file of the CIT(A) for a proper adjudication on the merits. The Tribunal explicitly directed the assessee to be diligent and cooperative in the proceedings and to avoid seeking adjournments except for compelling reasons. It also instructed the CIT(A) to ensure that the principles of natural justice are fully observed during the fresh hearing.
The ruling underscores the judiciary's consistent stance that technicalities should not overshadow the need to deliver substantial justice, especially when the delay is minimal and sufficiently explained. The order was pronounced by a bench comprising Sunil Kumar Singh (Judicial Member) and Brajesh Kumar Singh (Accountant Member) .
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