ITAT Bangalore Condones Delay, Remands Appeal of Assessee for Fresh Adjudication

The Bangalore SMC Bench of the Income Tax Appellate Tribunal has partly allowed the appeal filed by Smt. Nafeeja Bi for Assessment Year 2017–18, condoning delays both before the Tribunal and at the first appellate stage, and remanding the matter for decision on merits.

The assessee’s appeal before the CIT(A)/NFAC had earlier been dismissed solely on the ground of a 76-day delay. Before the Tribunal, the assessee explained that the delay occurred due to severe medical hardship, including prolonged illness and her husband’s critical kidney condition requiring frequent dialysis. The Tribunal found the explanation to be bona fide and supported by affidavit evidence.

Holding that the CIT(A)/NFAC had adopted an unduly technical approach, the Bench emphasized that substantial justice must prevail over procedural lapses. Accordingly, the delay before the CIT(A)/NFAC was condoned, and the entire matter relating to additions made by the Assessing Officer was restored to the file of the CIT(A)/NFAC for fresh adjudication after granting due opportunity of hearing to the assessee.

The appeal was thus allowed for statistical purposes.