Case Number: ITA 848/DEL/2021
Appellant: Suresh Kumar, Sirsa
Respondent: ITO TDS, HISAR
Assessment Year: 2018-19
Result: 2018-19
Case Filed on: 2021-07-13
Order Type: Final Tribunal Order
Date of Order: 2022-08-26
Pronounced on: 2022-08-26
This appeal was filed by Suresh Kumar of Sirsa against the order of the Income-tax Officer (TDS), Hisar, for the assessment year 2018-19. The appeal was initially dismissed due to a delay in filing, which the appellant sought to have condoned.
The case was heard by the Delhi ‘H’ Bench of the Income Tax Appellate Tribunal (ITAT), with Shri Anil Chaturvedi, Accountant Member, and Shri N.K. Choudhry, Judicial Member, presiding over the matter. The hearing was held on 04.08.2022, and the order was pronounced on 26.08.2022.
Suresh Kumar, represented by none, explained that after receiving the order dated 13.03.2019 from the Assessing Officer on 15.03.2019, he approached his long-time Chartered Accountant, Shri Raj Kumar Arya, to file the appeal. However, the CA declined, citing a lack of expertise in appellate matters. Suresh Kumar then sought assistance from a new counsel, which resulted in a 12-day delay in filing the appeal.
The learned Commissioner initially dismissed the appeal, stating that it was not filed within the prescribed time and that there was no sufficient cause for the delay. The Commissioner emphasized that the reasons provided by Suresh Kumar were not accompanied by an affidavit from either the appellant or the initial CA, which suggested a possible mala fide intention.
The ITAT reviewed the facts and circumstances and found no adverse material against Suresh Kumar’s contentions. They noted that when substantial justice and technical considerations conflict, substantial justice should prevail. The Tribunal cited the principle that the power to condone delays is meant to advance substantial justice.
The ITAT set aside the dismissal due to the delay and remanded the case to the Commissioner for a fresh decision. The Tribunal directed the Commissioner to provide a reasonable opportunity for Suresh Kumar to be heard and advised Suresh Kumar to cooperate fully with the proceedings.
Consequently, ITA No. 848/DEL/2021 was allowed, and ITA No. 859/DEL/2021 was also allowed for statistical purposes. The order was pronounced in the open court on 26th August 2022.
Order pronounced in the open court on 26th August 2022.
Sd/- (ANIL CHATURVEDI)
ACCOUNTANT MEMBER
Sd/- (N.K. CHOUDHRY)
JUDICIAL MEMBER
Date: 26th August 2022
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT (A)
5. DR: ITAT
Assistant Registrar, ITAT, New Delhi
Suresh Kumar vs ITO: Appeal Delay Condoned – Final Tribunal Order
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