SAI ENGINEERING,JAMSHEDPUR V. I.T.O. WARD 3(1), JAMSHEDPUR

ITA 282/RAN/2024

AI Insights

The case involves appeals by M/s Sai Engineering against the orders of the ld. Addl/JCIT(A)-5, Mumbai, which dismissed their appeals for the assessment years 2019-20 and 2021-22 due to delays in filing. The Tribunal, considering the principles of substantial justice, decided to condone the delays and restore the cases to the ld. JCIT(A) for a decision on the merits. The Tribunal rejected the adjournment request from the proxy counsel and proceeded to decide on the substantive issues rather than procedural technicalities.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 778433 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2021-2022
• Appeal Filed On: 13-06-2024
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 281 & 282/Ran/2024 (Assessment Years:2019-20 & 2021-22) M/s Sai Engineering, 702, Orchid Appt. Road No. 7, Sonari, Jamshedpur-831001. PAN No. ACQFS 1006 E Vs. I.T.O., Ward-3(1), Jamshedpur. Appellant/ Assessee Respondent/ Revenue Assessee represented by None. Department represented by Shri Khubchand T. Pandya, Sr. DR Date of hearing 09/10/2025 Date of pronouncement 09/10/2025 O R D E R PER: BENCH 1. These are the appeals filed by the assessee against the separate orders of the ld. Addl/JCIT(A)-5, Mumbai both dated 02/05/2024 for the A.Y. 2019-20 and 2021-22 respectively. 2. None represented on behalf of the assessee. However, Shri Devesh Poddar, Advocate appeared and mentioned that he is standing proxy for the counsel who is in Kolkata and adjournment is being sought. The prayer for adjournment stands rejected and the appeal disposed off on merits. 3. Shri Khubchand T. Pandya, ld. Sr.DR represented on behalf of the revenue. It was submitted by the ld. Sr. DR that for the A.Y. 2019-20, the ld. JCIT(A) has dismissed the appeal of the assessee on account of delay in filing of the appeal of more than seventeen months and for the A.Y. 2021-22, the appeal has been Printed from counselvise.com ITA No. 281 & 282/Ran/2024 M/s Sai Engineering Vs. ITO 2 dismissed on account of delay of 356 days. It was a submission that the order of the ld. JCIT(A) is liable to be upheld. 4. We have considered the submissions. When substantial justice is pitted against technicality such as limitation, it is always better to follow the principles of adjudicating in respect of the substantial justice. By not condoning the delay in filing of the appeals, considerable loss could be caused to the assessee but by condoning the delay and adjudicating on merits, the assessee would also know what is the mistakes that he has committed. This being so, we are of the view that the delay in filing of the appeal in both the appeals are liable to be condoned and we do so and the issues in these appeals are restored to the file of ld. JCIT(A) for adjudication on merits after granting the assessee adequate opportunity of being heard. 5. In the result, both these appeals of the assessee are partly allowed for statistical purposes. Order announced in open court on 09/10/2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 09/10/2025 *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi Printed from counselvise.com "