Smt. Rashidabanu Abubaker Mitha, Nagpur V. Income Tax Officer Ward 3(3), Nagpr

ITA 97/NAG/2020

AI Insights

The case involves Smt. Rashidabanu Abubaker Mitha, the appellant, contesting an order from the CIT(A)-1, Nagpur, which refused to condone a 3-day delay in filing an appeal against the ITO's assessment for the year 2008-09. The Tribunal, upon reviewing the circumstances of the delay attributed to communication gaps, decided to set aside the CIT(A)'s order and remand the case for a fresh decision on merits. The Tribunal's decision was influenced by the principle of substantial justice as highlighted in the Supreme Court's precedent.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 136800 (ITAT-NAGPUR)
• Duration Of Justice: 11 year(s) 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-12-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 01-11-2022
• Assessment Year: 2008-2009
• Appeal Filed On: 20-02-2011
• Other Referred Cases: Collector Land Acquisition V/s. Mst. Katiji & Others (1987) 167 ITR 471 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.97/NAG/2020 िनधाᭅरण वषᭅ / Assessment Year: 2008-09 Smt. Rashidabanu Abubaker Mitha, 485, C/o Hotel Regal Opp. Pacheriwala Dharamshala, Sitabuldi, Nagpur- 440012. PAN : ADQPA0655C Vs. ITO, Ward- 3(3), Nagpur. Appellant Respondent आदेश / ORDER PER S. S. GODARA, JM: This assessee’s appeal for assessment year 2008-09 arises against the CIT(A)-1, Nagpur’s order dated 25.02.2020 passed in case no. CIT(A)-1/502/2010-11, involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short “the Act”. Heard both the parties. Case file perused. 2. It emerges at the outset that there is hardly any requirement for this tribunal to delve deeper in the relevant factual matrix. Suffice to say, a perusal of the case file reveals that the CIT(A) has refused to condone 3 days delay in filing of the lower appeal as per his detailed discussion in para 4.1 page 3 in issue. That being the case Assessee by : Shri Naresh Jakhotai Revenue by : Shri G. J. Ninawe Date of hearing : 02.11.2022 Date of pronouncement : 27.12.2022 ITA No.97/NAG/2020 2 and in light of fact that the assessee’s stand all along has been attributed to the foregoing delay to various communication gaps, I quote hon’ble apex court’s landmark decision Collector Land Acquisition V/s. Mst. Katiji & Others (1987) 167 ITR 471 (SC) setting the law long back that all such technical aspects must make way for the cause of substantial justice and condone the same in larger interest of justice. Learned CIT(A) is directed to decide the assessee’s appeal afresh on merits as per law preferably within three effective opportunities of hearing. Ordered accordingly. 3. This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced on this 27 th day of December, 2022. Sd/- (S. S. GODARA) JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 27 th December, 2022. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-1, Nagpur. 4. The Pr. CIT-1/2/3, Nagpur. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, नागपुर / DR, ITAT, Nagpur. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.