Rules of limitation are not meant to destroy the right of parties but to see that parties do not resort to dilatory tactics, states ITAT

Last updated: 13 September 2021

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The Income Tax Appellate Tribunal (ITAT) has ruled that rules of limitation are designed to prevent parties from using dilatory tactics, rather than to obstruct justice. In this case, the CIT(A) had dismissed an appeal due to a delay in filing, without considering its merits. The ITAT restored the matter to the CIT(A), granting the assessee another opportunity to present their case on its merits.

Court :
ITAT Delhi

Brief :
This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-Meerut dated 21.05.2018 for Assessment Years 2009-10.

Citation :
ITA No.6610/Del/2018

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI
BENCH ‘B’, NEW DELHI
BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER
AND SH. KUL BHARAT, JUDICIAL MEMBER
(THROUGH VIDEO CONFERENCING)
ITA No.6610/Del/2018
(Assessment Year : 2009-10)

Chaudhary Charan Singh
University
C/o Vinod Kumar Goel,
282, Boundary Road,
Civil Lines, Meerut,
Uttar Pradesh
PAN : AAAGC 0339 P

ITO (TDS & Survey)
Meerut

Assessee by --None--
Revenue by Ms. Rinku Singh, Sr. D.R.
Date of hearing: 02.09.2021
Date of Pronouncement: 02.09.2021

ORDER

This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-Meerut dated 21.05.2018 for Assessment Years 2009-10.

2. We have heard Learned DR and perused the material on record. The perusal of CIT(A) order reveals that assessee had filed appeal before CIT(A) against the order dated 01.07.2016 passed by AO u/s 154 of the Act. There was delay in filing the appeal before CIT(A) and the delay in filing the appeal was stated to be medical issues of the Learned Counsel. Learned CIT(A) did not condone the delay in filing the appeal and thereby dismissed the appeal of assessee without considering the merits of the case.

3. Further, since the CIT(A) has not decided the appeal on merits, we are of the view that one more opportunity be granted to the assessee to present its case. We therefore restore the matter back to the file of CIT(A) to decide the issue on merits afresh in accordance with law.

4. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 02.09.2021

Please find attached the enclosed file for the full judgement

FAQ :

The ITAT stated that limitation rules are intended to ensure that parties do not resort to dilatory tactics, rather than to destroy the rights of parties.

The assessee's appeal was dismissed by the CIT(A) due to a delay in filing, without a decision on the merits of the case.

The CIT(A) did not condone the delay in filing the appeal, which led to the dismissal without considering the case's substance.

The ITAT restored the matter to the CIT(A) to decide the appeal on its merits, granting the assessee another opportunity.

No, the ITAT noted that the CIT(A) had not decided the appeal on its merits and therefore sent it back for such consideration.