SONIA JAWA,PANCHKULA V. INCOME TAX OFFICER, WARD 3, PANCHKULA

ITA 3/CHANDI/2025

AI Insights

The case involves an appeal by Sonia Jawa against the order of the Ld. CIT(A)/NFAC, Delhi, which dismissed her appeal in limine due to a delay in filing beyond the prescribed period under section 249(2) of the Income-tax Act, 1961. The delay was attributed to personal hardships faced by the assessee, specifically her involvement in providing care to her sister-in-law suffering from cancer. The tribunal found the reasons for the delay to be bona fide and within the scope of 'sufficient cause' as per the Act, referencing the Supreme Court's decision in Collector, Land Acquisition vs. Mst. Katiji, which emphasizes that substantial justice should not be defeated by technical considerations.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 360930 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2015-2016
• Other Referred Cases: Collector, Land Acquisition vs. Mst. Katiji (167 ITR 471)
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR; VIRTUAL MODE
• Assessee Lawyers: MUKESH AGGARWAL; C.A
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice; Right to appeal
• Section: 11

Judgement Text

"आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “बी” , चǷीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE ŵी लिलत क ुमार, Ɋाियक सद˟ एवं ŵी मनोज क ुमार अŤवाल, लेखा सद˟ BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 3/Chd/2025 िनधाŊरण वषŊ / Assessment Year : 2015-16 Sonia Jawa C/o M.K. Aggarwal & Associates SCO 1, First Floor Sector 11 Panchkula -134109 बनाम The ITO Ward -3 Panchkula, Haryana ˕ायी लेखा सं./PAN NO: AOKPJ7831A अपीलाथŎ/Appellant ŮȑथŎ/Respondent िनधाŊįरती की ओर से/Assessee by : Shri Mukesh Aggarwal, C.A राजˢ की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR (Virtual Mode) सुनवाई की तारीख/Date of Hearing : 22/05/2025 उदघोषणा की तारीख/Date of Pronouncement : 23/05/2025 आदेश/Order PER LALIET KUMAR, J.M: This is an appeal filed by the Assesse against the order of the Ld. CIT(A)/NFAC, Delhi dt. 28/02/2024 for the Assessment Year 2015-16, wherein the Ld. CIT(A) dismissed the appeal of the assessee in limine on the ground of delay in filing the appeal beyond the period prescribed under section 249(2) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”). 2. The assessee had filed the appeal before the Ld. CIT(A) against the assessment order passed under section 147/144 r.w.s. 144B of the Act dated 28.03.2022. 3. The appeal was filed on 08.09.2022, resulting in a delay of 134 days. The assessee had explained that the delay occurred due to personal hardship in the 2 family, as she was actively engaged in providing care and support to her sister- in-law who was suffering from cancer. 4. The Ld. CIT(A) refused to condone the delay holding that the cause shown by the assessee was not sufficient and failed to meet the statutory requirement of “sufficient cause” under section 249(3) of the Act. As a result, the appeal was dismissed without adjudication on merits. 5. Ld. AR submitted that The delay was not deliberate, intentional or due to any disregard of legal obligations, but occurred due to compelling and unavoidable personal circumstances. The assessee was engaged in providing full-time care and emotional support to her sister-in-law, who was undergoing a prolonged and terminal illness (cancer). The entire family, including the assessee, was involved in ensuring round-the-clock care, which inadvertently led to a delay in compliance with legal timelines. It was prayed that delay in filling the appeal may kindly be condoned and Ld. CIT(A) be directed to decide the appeal on merit. 6. Per conra Ld. DR relied upon the order of lower authority. 7. We have heard the rival submissions and perused the material available on record. In our considered view, the reasons advanced by the assessee for the delay in filing the appeal before the Ld. CIT(A) appear to be bona fide and fall within the scope of “sufficient cause” as envisaged under the Act and as interpreted by judicial precedents including the decision of the Hon’ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji (167 ITR 471), wherein it was held that substantial justice should not be defeated by technical considerations. 7.1 The explanation given by the assessee is based on personal exigencies and does not reflect any deliberate or malafide intent to delay the proceedings. We are of the opinion that the assessee deserves an opportunity 3 to present her case on merits before the first appellate authority.It is also trite law that right to appeal is a substantive right and cannot be curtailed without a fair opportunity of being heard. Dismissing the appeal in limine has the effect of denying the assessee a fair opportunity to contest the merits of the assessment, which runs counter to principles of natural justice. 7.2 Accordingly, in the interest of justice and fair play, we condone the delay of 134 days in filing the appeal before the Ld CIT(A) and set aside the impugned order dated 28.02.2024, and remand the matter back to the file of the Ld. CIT(A) for adjudication on merits after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to appear before the Ld. CIT(A) as and when called upon and extend necessary cooperation in expeditious disposal of the appeal. 8. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 23/05/2025 Sd/- Sd/- मनोज क ुमार अŤवाल लिलत क ुमार (MANOJ KUMAR AGGARWAL) (LALIET KUMAR) लेखा सद˟/ ACCOUNTANT MEMBER Ɋाियक सद˟ /JUDICIAL MEMBER AG आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to : 1. अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent 3. आयकर आयुƅ/ CIT 4. आयकर आयुƅ (अपील)/ The CIT(A) 5. िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH 6. गाडŊ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar "