GANDHARV SINGH,GWALIOR V. INCOME TAX OFFICER, WARD 3(2), GWALIOR, GWALIOR

ITA 285/AGR/2025

AI Insights

The case involves an appeal by the assessee, Gandharv Singh, against the order of the Commissioner of Income-tax (Appeals), which dismissed his appeal ex parte for a delay of 9 days in filing. The Income Tax Appellate Tribunal (ITAT) found that the delay was due to the misplacement of documents by the assessee's authorized representative and not a deliberate act. The ITAT emphasized that substantial justice should not be denied on technical grounds and that the procedural requirements should serve to advance the cause of justice. Consequently, the ITAT condoned the delay and remitted the case back to the CIT(Appeals) for a decision on the merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 713201 (ITAT-AGRA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: ASHOK VIJAYWARGIYA
• Keywords: Set aside; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 285/Agr/2025 Assessment Year: 2017-18 Gandharv Singh, H. No. 77, Girgaon, Maharajpura, Gwalior. Vs. Income-tax Officer, Ward 3(2), Gwalior. PAN : CVYPS0705H (Appellant) (Respondent) ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: This appeal has been preferred by assessee against the impugned order dated 16.01.2024 passed in Appeal No. CIT(A), Gwalior/10948/2019-20 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2017-18, wherein the ld. CIT(Appeals) has dismissed the appeal ex parte, rejecting assessee’s prayer for condonation of 9 days’ delay. 2. The aforesaid appeal has been filed on the ground, in addition to many other grounds, that impugned order has been passed ex parte Assessee by Sh. Ashok Vijaywargiya, CA Department by Sh. Anil Kumar, Sr. DR Date of hearing 16.07.2025 Date of pronouncement 30.07.2025 Printed from counselvise.com ITA No. 285/Agr/2025 2 | P a g e without affording proper opportunity being heard to the assessee and that the learned CIT(Appeals) has erred in not condoning the delay of 9 days in filing the appeal. 3. Perused the records and heard learned representative of the assessee and learned departmental representative. 4. It transpires from the perusal of records that the assessee filed first appeal before the first appellate authority on 13.02.2020 against the assessment order dated 30.12.2019 by a delay of 9 days. The reasons stated for condonation of this delay in filing first appeal before learned CIT(Appeals) were that all the relevant papers were handed over by assessee to his AR within time, but the same were misplaced at the office of his AR, which led to file the appeal by a delay of 9 days. The ld. CIT(Appeals) did not condone the said delay and dismissed the appeal ex parte. It is well established principle of law that the substantial justice cannot be denied on technical aberrations. The object of prescribing procedure is to advance the cause of justice. In an adversial justice system like ours, no party should ordinarily be denied the opportunity of participating in the process of justice dispensation. Justice is the goal of jurisprudence. Any interpretation which eludes or frustrates the recipient of justice, is not to be followed. The object of prescribing the time period for filing of the appeal is to expedite the proceedings before the Printed from counselvise.com ITA No. 285/Agr/2025 3 | P a g e concerned authorities and to advance the cause of justice. In view of the reasons for delay assigned by the assessee before ld. CIT(Appeals), we condone the delay of 9 days caused in filing the first appeal and remit the matter back to the file of learned CIT(Appeals) for adjudication on merits. We order accordingly. We further direct the assessee to be diligent and cooperative in attending the hearings and making submissions before the learned CIT(Appeals) for the expeditious and effective disposal. Assessee shall refrain from seeking any adjournment but for compelling and unavoidable reasons. Needless to say that learned CIT(Appeals) shall ensure the observance of the principles of natural justice. The appeal is liable to be allowed accordingly. 6. In the result, the appeal is allowed for statistical purposes. The impugned order dt. 16.01.2024 is set aside. Order pronounced in the open court on 30.07.2025. Sd/- Sd/- (BRAJESH KUMAR SINGH) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30.07.2025 *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra Printed from counselvise.com "