This case involves Veermati, a widow and marginal farmer from Ghaziabad, who appealed against the decision of the CIT(A), Ghaziabad dated 29.11.2019 for the assessment year 2011-12. Her appeal was initially dismissed due to a delayed filing, which the CIT(A) attributed to ignorance of law—an unacceptable reason.
Appellant: Veermati, Ghaziabad.
Respondent: ITO, Ward-2(5), Ghaziabad.
On July 20, 2022, the Income Tax Appellate Tribunal, acknowledging the appellant’s personal and economic circumstances, directed a de novo consideration of the reasons for the delay. The tribunal emphasized the need for a speaking order on the merits of the case, providing a fair opportunity for the appellant to present her reasons for the delay in filing the appeal.
The tribunal’s decision to revisit the dismissal based on procedural grounds reflects its commitment to justice and equity, particularly for appellants who may lack legal expertise or resources. This case underlines the importance of considering individual circumstances in legal proceedings, especially for marginalized sections of society.
The tribunal’s order to allow a reevaluation on procedural grounds provides an essential precedent on how delays due to personal hardships should be treated in judicial processes, ensuring that justice is accessible and equitable.
Case Review: ITA 995/DEL/2020 – Addressing the Delay in Filing an Appeal
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