Late filing of appeal

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Querist : Anonymous

Querist : Anonymous (Querist)

14 February 2010 Dear All,

we have filed our CIT(A) late by one day. Is there any way to condone the delay. Kindly guide me what can we do...
please tell as early as possible.

kiran deshpande

kiran deshpande (Expert)
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14 February 2010 As per the provisions of Sec.249(3) of the Act, the CIT(A) may admit appeal which is late if he is satisfied that the appellant had sufficient cause for not filing the appeal within prescribed period.

Therefore, when the appeal will be heard for the first time, before the hearing, the CIT(A) will decide whether to admit the appeal or not. At that time, you will have to give the cause.

In most cases, generally, the appeals are admitted

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CA SURENDRA KUMAR RAKHECHA

CA SURENDRA KUMAR RAKHECHA (Expert)
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14 February 2010 Agreed with Mr. Kiran.

Application to condone the delay in filing appeal should be filed either along with Appeal Form or at the time of hearing of the appeal.

But; it is always better to file the appeal before the hearing is fixed.

Since the delay is caused for one day only; hence the matter is not so serious.

Querist : Anonymous

Querist : Anonymous (Querist)

14 February 2010 are there any case laws for these sir......

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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14 February 2010 As per section 249(3), the CIT (Appeals) may admit an appeal after expiration 30 days,if he is satisfied that the appelant had sufficient cause for not presenting it within that period. If the CIT (Appeals) refuses to admit appeal after 30 days,the asessee has the right to file appeal again on such matter.

Citation:- Mela Ram & Sons Vs CIT (1956) 29 ITR 607 (SC)

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sivadas chettoor

sivadas chettoor (Expert)
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19 February 2010 You can also refer to the classic decision of the Hon Supreme court in Katiji v Land acquisition Officer wherein the Hon court laid down the principles to be kept in mind by appellate authorities while dealing with condonation petitions.The said decision has become the MAGNUM OPUS. Please also note that it is not the length of delay but the existence of sufficient reasons that matters.For Eg in one of my case Income tax appellate tribunal condoned 7 years delay and in a sales tax matter the dealy of 13 years was condoned.

CA SURENDRA KUMAR RAKHECHA

CA SURENDRA KUMAR RAKHECHA (Expert)
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19 February 2010 Thanks Mr. Sivadas Chettoor for nice answer. (an added flavour!)

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