2021 (9) TMI 847

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....delay of 103 days in filing the appeal by the assessee. The assessee moved an application for condonation of delay which read as under: "Order passed u/s 263 of the Income Tax Act,1961 (henceforth "the Act", for brevity) on 24.03.2020 by office of Pr. Commissioner of Income Tax-3, Ldh., was uploaded on official portal of Income Tax department on 24.03.2020, mentioning DIN and order number ITBA/REV/F/REV5/2019-20/1026881889(1). Though the department had communicated this through official portal but there was no physical communication of the order through mail. Moreover, it is a known fact to all that there was complete lockdown in the country, because of COVID-19, w.e.f 22.03.2020. Such lockdown was further extended on different dat....

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....e your goodself that apparent delay of the assessee may kindly be condoned in the interest of natural justice. It has been consistently held by the Hon'ble Apex Court in a number of cases that in the matter of condonation of delay, a liberal and pragmatic view should be taken by the Courts. Further, it is also equally well settled that when technicalities and substantial justice are pitted against each other, the court will always lean in favour of substantial justice. The Income Tax Act has surely provided a limit for filing the appeal before the Income Tax Tribunal. However, as per provisions of section 253(5), the ITAT has also been given powers to condone the delay. In this way, the discretion has been given to ITAT to condone ....

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....controvert the aforesaid contention of the Ld. Counsel for the Assessee. 5. We have considered the submissions of both the parties and perused the material available on the record. In the present case it is noticed that delay of 103 days in filing the appeal happened due to COVID-19 Pandemic situation. 6. Considering the peculiar facts and circumstances of the case therefore, we condone the delay and the appeal is admitted. Case file perused, and proceeded ex-parte against the assessee. 7. It transpired during the course of hearing that the Ld. Pr. CIT in his revision order under challenge has treated the Assessing Officer's regular assessment dated 18.09.2017 as erroneous, causing prejudice to the interest of the Revenue, on ac....