This case involves an appeal filed by Soumya Tradecom Pvt Ltd against the order passed by the Commissioner of Income-tax (Appeals)-8, New Delhi, for the assessment year 2010-11. The appeal was significantly delayed due to several extenuating circumstances affecting the appellant’s legal representation and was further complicated by the global COVID-19 pandemic.
Case Number: ITA 400/Del/2021
Appellant: Soumya Tradecom Pvt Ltd, Aligarh
Respondent: ACIT (OSD) Ward 24(1), New Delhi
Assessment Year: 2010-11
Date of Hearing: March 17, 2023
Date of Order: March 29, 2023
Pronounced On: March 29, 2023
The primary issue in this case was the significant delay in filing the appeal, attributed to the ill health and subsequent death of the appellant’s counsel, along with disruptions caused by the COVID-19 pandemic. The tribunal was tasked with determining the acceptability of these reasons for the delay in the context of legal procedures and the potential implications for the appellant.
The Income Tax Appellate Tribunal, after careful consideration of the circumstances and the impact of the pandemic, decided to condone the delay of 717 days in filing the appeal. This decision reflects an understanding of the unprecedented global health crisis and its effect on judicial processes. Furthermore, the case was remanded back to the Assessing Officer, directing a fresh evaluation of the case and allowing the appellant an opportunity to present the necessary documents and arguments.
The tribunal’s decision to allow the condonation application and remand the case back for a fresh assessment highlights the importance of equitable considerations in the administration of justice. This case sets a significant precedent for how delays caused by exceptional circumstances, especially those beyond the control of the parties involved, are treated in legal proceedings.
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