The appeal by Shyam Bati challenges the decision of the National Faceless Appeal Centre (NFAC) for the assessment year 2016-17. The key issue in this appeal involved the condonation of a four-day delay in filing an appeal due to difficulties in linking the PAN with the Aadhar card and subsequent delays in obtaining a Digital Signature Certificate (DSC).
During the hearing, the appellant did not appear, leading the tribunal to proceed ex-parte after hearing the Senior Departmental Representative (DR). The tribunal noted that the Commissioner of Income Tax (Appeals) had dismissed the appeal due to the short delay without considering the substantive issues raised by the appellant.
The Tribunal, led by Judicial Member Chandra Mohan Garg, found that the cause of the delay was beyond the appellant’s control and that such a minor delay should have been condoned by the CIT(A). The Tribunal set aside the CIT(A)’s decision and remanded the case back for a substantive hearing on the merits of the original tax dispute.
This case underscores the importance of judicial discretion in handling minor procedural discrepancies and emphasizes the need for equitable treatment in administrative proceedings. The decision highlights the Tribunal’s role in ensuring that procedural fairness is maintained, especially when technical or administrative challenges impede timely compliance.
The decision was pronounced in open court on June 7, 2023, and the case was remanded for further proceedings, allowing the appeal for statistical purposes.
Legal Review: Shyam Bati vs. ITO, Ward-4(2), Gurgaon – ITA No. 2709/DEL/2022
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