Proceedings u/s 144 r.w.s 153A of the Income Tax Act, 1961

This judgement concerns appeals filed by an assessee against orders from the CIT(A) - 12, Hyderabad. The appeals related to proceedings under Section 144 read with Section 153A of the Income Tax Act, 1961, for assessment years 2012-13 to 2018-19. The Income Tax Appellate Tribunal noted a one-day delay in filing the appeals before the ITAT and, citing case law, decided to condone the delay to ensure substantial justice. The Tribunal found that the CIT(A) had dismissed the assessee's appeals on a technicality, deeming the reason for delay insufficient.

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 Nos. 237, 238, 239, 240, 241, 242 & 243/H/2021
AYs. : 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19

Abdul Raouf Mohd., Hyderabad.
PAN – AZZPM 7609M

vs

Asst. Commissioner of Income-tax, Central Circle – 2(1), Hyderabad.

Assessee by: Shri K.A. Sai Prasad
Revenue by: Shri YVST Sai
Date of hearing: 14/09/2021
Date of pronouncement: 15/09/2021

O R D E R

All these appeals filed by the assessee are directed against CIT(A) - 12, Hyderabad’s separate orders, all dated, 25/02/2021 for AYs 2012-13 to 2018-19 involving proceedings u/s 144 r.w.s 153A of the Income Tax Act, 1961 ; in short “the Act”.

2. We notice at the outset that assessee’s instant appeals suffer from 1 day delay in filing each appeal before the ITAT. 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.

3. We have considered the facts of the case and the request made by the learned AR. We find that the CIT(A) dismissed the appeals of the assessee in-limine on the technical ground that the assessee has filed these appeals with a delay before him by holding that the appellant’s reason for delay that he had to travel to Delhi & Gujarat for the case and hence could not file appeals on time in Hyderabad, does not constitute reasonable or sufficient cause by any stretch of the imagination, since it does not give any bona-fide reason to explain the delay.

4. In the result, all the appeals of the assessee are treated as allowed for statistical purposes in above terms. A copy of this common order be placed in the respective case files.
Pronounced in the open court on 15th September, 2021.

Please find attached the enclosed file for the full judgement