आयकर अपील(cid:547)य अ(cid:876)धकरण Ûयायपीठ रायपुर म(cid:581)।

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Hearing)

BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.159/RPR/2025 (cid:467)नधा(cid:91)रण वष (cid:91) / Assessment Year : 2013-14 Asif Ali Nawagarh Ambikapur, Surguja (C.G)-497 001 PAN: AOYPA3486J ........अपीलाथ(cid:568) / Appellant बनाम / V/s.

The Income Tax Officer, Ward-1, Ambikapur (C.G.)

……(cid:292)×यथ(cid:568) / Respondent Assessee by : Ms. Richa Khatri, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क(cid:551) तार(cid:547)ख / Date of Hearing : 06.05.2025 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 07.05.2025 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM:

The captioned appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 25.11.2024 for the assessment year 2013-14 as per the grounds of appeal on record.

2. At the very outset, the Ld. Counsel for the assessee submitted that there is delay of 54 days in filing of the appeal. The Ld. Counsel submitted that due to medical issues as explained in the doctor’s prescription annexed in the paper book, the appeal had not been filed within the stipulated time period which expired on 31st January, 2025. The appeal was e-filed on 26th March, 2025. Considering the medical prescription attached with condonation petition and the affidavit, we are of the considered view that the reasons for delay are circumstantial and there is no deliberate or malafide conduct on the part of the assessee. In so far the delay is concerned, the Hon’ble Supreme Court in the case of Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur, Civil Appeal Nos……………../2025 [Special Leave Petition (Civil) Nos. 26310- 26311/2024, dated 31.01.2025, had observed that a justice oriented and liberal approach ought to be adopted while considering the aspect of condoning the delay involved in filing of the appeal. Also, the Hon’ble High Court of Chhattisgarh in the case of Jagdish Prasad Singhania Vs.

Additional Commissioner of Income Tax (TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025, after relying on the judgment of the Hon’ble Supreme Court in the case of Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur (supra) had held that a justice oriented and liberal approach be adopted while considering the application filed by the assessee for condonation of delay.

3. That in the recent judgment of the Hon’ble Supreme Court in the case of Inder Singh Vs. the State of Madhya Pradesh, Civil Appeal No…………/2025, Special Leave Petition (Civil) No.6145 of 2024, dated 21st March, 2025, the Hon’ble Apex Court while interpreting Section 5 of the Limitation Act, 1963 regarding the condonation of delay in respect of case of land acquisition has observed and held on the aspect of delay that although the delay cannot be condoned without sufficient cause, the merits of the case could not be discarded solely on the ground of delay. A liberal approach, therefore, should be taken in condoning the delay when limitation ground undermines the merits of the case and obstructs the substantial justice. In other words, the objective of the court should be to deliver substantial justice coupled with liberal and judicious approach while deciding the issue of limitation and whenever it is found that the case has merits which needs to be addressed substantially, in such case, the delay should be condoned. Accordingly, the said delay of 54 days involved in the present appeal is condoned.

4. At the time of hearing, the Ld. Counsel for the assessee submitted that as evident from Paras 7.1, 7.2 and 7.3 of the impugned order, the Ld.CIT(Appeals) /NFAC vide an ex-parte order had dismissed the appeal of the assessee in limine due to non-compliance by the assessee. For the sake of clarity, the Paras 7.1, 7.2 and 7.3 of the Ld.CIT(Appeals)’s order are culled out as follows:

“7.1. As evident from para