Criteria for Condonation of Delay in Filing the Income Tax Appeal

This Income Tax Appellate Tribunal (ITAT) ruling addresses the condonation of a 9-day delay in filing an appeal. The Tribunal condoned the delay, citing reasons beyond the appellant's control, such as the time taken to collect necessary documents. The decision emphasises that such delays, when supported by cogent reasons, should be accepted to ensure substantial justice and allow appeals to be heard on their merits.

IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCHES “B”: HYDERABAD
(THROUGH VIRTUAL CONFERENCE)

 BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER
AND
SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

ITA No. 249/H/2020
Assessment Year: 2016-17

Venkatappagiri Reddy
Pedda Masthan,
Anantapur,
PAN – ACUPP6183B
(Appellant) 

Vs. 

Income-tax Officer,
Ward – 3, Anantapur.
(Respondent)

Assessee by: Smt. S. Sandhya
Revenue by: Shri Rohit Mujumdar

Date of hearing: 14/06/2021
Date of pronouncement: 18/06/2021

O R D E R

PER L.P. SAHU, A.M.:

This appeal filed by the assessee is directed against CIT(A), Kurnool’s order dated 23/12/2019 for AY 2016-17 involving proceedings u/s 143(3) of the Income Tax Act,1961 ; in short “the Act” on the following grounds:

“ 1. The order of the learned Commissioner of IncomeTax (Appeals) is erroneous both on facts and in law.

2. The learned Commissioner of Income-Tax (Appeals) erred in not condoning the delay of 37 days in filing the appeal.

3. The learned Commissioner of Income-Tax (Appeals) ought to have considered the submissions made before him and held that the delay was for the reasons beyond the control of the appellant.

4. The learned Commissioner of Income-Tax (Appeals) ought to have considered the grounds on merit instead of dismissing the appeal in limine.

5. Any other ground that may be urged at the time of hearing.”

2. We notice at the outset that assessee’s instant appeals suffer from 09 days delay. To this effect, the ld. counsel for the assessee submitted that due to collecting the relevant papers for filing this appeal from the respective offices caused the impugned delay in filing of the instant appeals. Case law Collector Land Acquisition vs Mst. Katiji & Ors, 1987 AIR 1353 (SC) and University of Delhi Vs. Union of India, Civil Appeal No. 9488 & 9489/2019 dated 17 December, 2019, hold that such a delay; supported by cogent reasons, deserves to be condoned so as to make way for the cause of substantial justice. We accordingly hold that assessee’s impugned delay of 09 days in filing the appeals is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Cases are now taken up for adjudication on merits. 

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