The case ITA No. 5286/DEL/2019 involves appellant Noboru Fuchimoto from Alwar, contesting against DCIT, Circle-3(1), Gurgaon for the assessment year 2015-16. This appeal centers on the complex issue of condonation of delay in the filing of an appeal due to the appellant’s absence from India and unawareness of ongoing assessments.
During the tribunal hearing on August 30, 2019, both parties agreed that the initial appeal was dismissed due to the failure to condone the delay. The primary reasons for the delay were the appellant’s departure from India and subsequent difficulties in obtaining necessary legal approvals to file the appeal, leading to the tribunal’s decision to dismiss the appeal on these grounds initially.
The tribunal, after hearing the circumstances and reviewing the reasons for delay presented by Fuchimoto, decided to condone the delay. This decision allowed the appeal to be remanded back to the CIT(A) for a decision on merits, emphasizing the principle of substantial justice over technicalities.
The case of Noboru Fuchimoto vs DCIT showcases the tribunal’s flexibility in dealing with appeals that are filed late due to genuine hardships faced by taxpayers. This decision underscores the importance of ensuring justice and fairness in tax appeal proceedings, particularly when dealing with international appellants unaware of their ongoing tax responsibilities in India.
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