This review examines the tribunal’s decision regarding Capital Educational Society’s appeal against the CIT(A)’s dismissal for being supposedly filed late for the assessment year 2013-14.
Appellant: Capital Educational Society, Ghaziabad.
Respondent: ITO, Exemption Ward, Ghaziabad.
The core of the dispute was the CIT(A)’s rejection of the society’s appeal on the grounds that it was not filed within the permissible timeframe. The society, however, maintained that their appeal was timely and that the CIT(A) had erred in dismissing it without proper justification.
The tribunal, after reviewing the circumstances, criticized the CIT(A) for being overly technical and not substantively addressing the timing discrepancy. It remanded the case back to the CIT(A) with instructions to adjudicate the matter on its merits and ensure the society was given a fair hearing.
This case highlights the judiciary’s preference for substantive justice over procedural technicalities, emphasizing the importance of allowing litigants the opportunity to present their case fully before making a dismissal based on timing issues.
The tribunal’s decision to remit the case back to the CIT(A) serves as a reminder of the legal system’s commitment to fairness and due process, particularly in situations where the facts around procedural compliance are contested.
Case Review: ITA 987/DEL/2020 – Dispute Over Delay in Filing Appeal
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