Delay-based dismissal in tax appeal set aside; matter restored for fresh adjudication on merits to ensure parity and hearing.

A tax appeal rejected solely for an 87-day filing delay was set aside because the Tribunal had not examined the merits, and the assessee had offered an explanation for the delay. The Court also relied on parity with a later assessment year, where similar issues had already been remitted for fresh consideration. To secure an opportunity of hearing and ensure substantial justice, the matter was restored to the Assessing Officer for de novo adjudication on merits.

---

---

Issues: Whether the Tribunal was justified in dismissing the assessee's appeal as unadmitted on the ground of delay, and whether the matter should be restored for decision on merits.

Analysis: The appeal before the Tribunal had been rejected only on the ground of an 87-day delay in filing, without examination of the merits. The Court noted the assessee's explanation regarding the delay and also took into account that, in a later assessment year involving similar circumstances, the Tribunal had already remitted the matter to the Assessing Officer for fresh consideration. In view of that parity and to ensure that the assessee received an opportunity to be heard on the substantive issues, the Court found it appropriate to restore the matter to the Assessing Officer for a fresh decision.

Conclusion: The dismissal of the appeal by the Tribunal was set aside and the matter was remitted to the Assessing Officer for fresh adjudication on merits.

Final Conclusion: The assessee succeeded, and the dispute was sent back for reconsideration by the Assessing Officer after affording an opportunity of hearing.

Ratio Decidendi: Where a tax appeal has been rejected solely for delay and comparable connected proceedings have been remitted for merits-based consideration, restoration for de novo adjudication is warranted to secure parity and substantial justice.

---