If the Commissioner (Appeals) proceeds to decide the appeal on merits without first condoning the delay, such an order is liable to be set aside.
The Hon’ble Mumbai Tribunal, in the case of Galaxy Co-Op Housing Society Ltd., emphasized a crucial principle regarding the adjudication of appeals. Specifically, when a court declines to condone the delay in filing an appeal and dismisses it in limine due to limitation, the court is not permitted to delve into the merits of the case. Therefore, if the Commissioner (Appeals) proceeds to decide the appeal on merits without first condoning the delay, such an order is liable to be set aside.
In the present case, the issue pertained to the disallowance under Section 80P of the Income Tax Act, a matter that is no longer res integra. Considering the unique facts and circumstances, the Tribunal set aside the Commissioner (Appeals)’s order and allowed the appeal in favour of the assessee on merits deleting the addition made by the Income Tax Department.
The copy of the order is as under:
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