Prayer for condonation of delay in filing of appeal

IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH
(VIRTUAL COURT)

BEFORE: SHRI. N.K.SAINI, VP & SHRI , RAJPAL YADAV, VP

ITA NO. 56/Chd/2020
Assessment Year : 2010-11 

M/s Fateh Softech Pvt. Ltd.
H.No. 2144, Sector-15C
Chandigarh-160015
PAN NO: AAACF9857H
Appellant

Vs.

The ITO
Ward-1(4)
Chandigarh
 Respondent

Assessee by : Shri Parikshit Aggarwal, CA
Revenue by : Smt. Meenakshi Vohra, Addl. CIT

Date of Hearing : 21/06/2021
Date of Pronouncement : 21/06/2021

Order

PER N.K. SAINI, VICE PRESIDENT

This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-1, Chandigarh dt. 31/10/2019.

2. The Registry has pointed out that the appeal is barred by limitation by two days. The Assesee filed an application dt. 02/02/2021 for condonation of delay stating therein as under:

Subject: Prayer for condonation of delay in filing of appeal in ITA No. 56/Chandi/2020 in the case of Fateh Softech Pvt Ltd, PAN- AAACF9857H for A. Y. 201011.

Hon’ble Bench,

Kindly refer to the matter cited as subject above. The appellant assessee filed appeal before the Hon Tale ITAT on 13.01.2020. The present appeal is against the appellate order dtd. 31.10.2019passed u/s 250(6) by Worthy CIT(A). The registry of the Hon’ble Bench has pointed out that there is a delay of 2 days in filing of this appeal. The facts behind the said delay and our prayer praying for condonation of the same are as under:

1. The present case relates to assessment framed u/s 143(3) r.w.s 147of the Income Tax Act where-against assessee filed appeal before the Worthy CIT(A)-1, Chandigarh.

2. The above appeal was partly allowed by Worthy CIT(A)vide order dtd. 31.10.2019. This order was served on to the assessee on 13.11.2019.

3. Against the above-said order of Worthy CIT(A), 2nd appeal was filed before the Hon’ble ITAT, Chandigarh on 13.01.2020. 

4. The registry of the Hon’ble ITAT has pointed out that there is a delay of 2 days in filing of this appeal.

5. As regards the reason for delay in filing of appeal before the Hon’ble ITAT, it is submitted that limitation period of 60 days from the date of receipt of order expired on 12.01.2020.However that being Sunday, the appeal was filed the next working day i.e. on 13.01.2020. However, the registry pointed out a defect that the appeal fee deposited by the assessee is short by Rs. 10. This amount was immediately deposited by the assessee on the next day i.e. on 14.01.2020.

6. Thereafter, the registry counted the date of filing of the appeal when the said balance appeal of Rs. 10 was deposited. If counted till the actual date of filing of the appeal on 13.01.2020, there is no delay.

7. The above facts led to delay in filing of the appeal before the Hon’ble Bench.

8. The above delay, if any, was caused due to reasons beyond the control of the appellant. Therefore, the delay caused was totally unintentional and bonafide on part of the appellant. A duly sworn & attested affidavit of the director of the appellant company, in this regard, is attached herewith. 

In the light of above facts and more so in the interest of natural justice, it is prayed that the delay in filing of the appeal may please be condoned. Further, the applicant undertakes to fully co-operate for the early disposal of the subject appeal. We shall be highly obliged.

3. During the course of hearing the Ld. Counsel for the Assessee reiterated the contents of the aforesaid application and submitted that the assessee filed the appeal with in time but there was short payment of Rs. 10/- which was deposited on the next day, therefore the delay if any in filing the appeal may be condoned.

4. The Ld. Sr. DR although objected the application for condonation of the delay but could not controvert the aforesaid contention of the Ld. Counsel for the assessee. 

To know more in details find the attachment file