Incorrect Form No. 16 data provided by his employer resulting in years of unresolved tax demands: ITAT condoned 10 years of delay in filing appeal
In a recent ruling by the Income Tax Appellate Tribunal, Hyderabad, the principle of fairness took center stage. The case involved an appeal by an employee whose tax burden had been erroneously inflated due to incorrect Form 16 data provided by his employer, resulting in years of unresolved tax demands.
Despite a 10-year delay in filing the appeal, the Tribunal recognized the genuine grounds for the delay. Acknowledging that tax liability had been mistakenly imposed due to employer error, the Tribunal invoked Article 265 of the Indian Constitution, which mandates that taxes cannot be collected without the authority of law. It ultimately condoned the delay, emphasizing that justice prevails over mere procedural technicalities.
This case reinforces that while procedural guidelines are crucial, substantive justice should always have the final say, especially when taxpayers face undue burdens through no fault of their own. With 10 years delay condonation, justice prevailed over Procedural Defects!
The copy of the ITAT order is as under:
