Requirement of explanation of every day’s delay in filing the appeal does not mean that a pedantic approach should be taken, says ITAT

The Income Tax Appellate Tribunal (ITAT) has stated that the requirement to explain every day's delay in filing an appeal does not necessitate a pedantic approach. This ruling came after the ITAT decided to hear an appeal itself, rather than just an early hearing petition. The case involved an appeal that was initially dismissed by the CIT(Appeals) for a 40-day delay, and subsequently, the appeal to the ITAT faced a significant delay of 688 days.

IN THE INCOME TAX APPELLATE TRIBUNAL
“A” BENCH : BANGALORE

BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT
AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER

ITA No.102/Bang/2021
Assessment year : 2014-15

Shri Ravindra Kumar Sethia,
No.5, Mysore Road Cross,
Nayandahalli Post, Devavatige,
Mysore Road, Devatige
Ramanahalli,
Bangalore – 560 039.
PAN: AEFPS 4106L
APPELLANT 

Vs. 

The Income Tax Officer,
Ward 3(2)(3),
Bangalore.
RESPONDENT

Appellant by : Smt. Prathiba R., Advocate
Respondent by : Shri Kannan Narayanan, Jt.CIT(DR)(ITAT), Bengaluru.

Date of hearing : 23.07.2021
Date of Pronouncement : 23.07.2021

O R D E R

Per Chandra Poojari, Accountant Member

 The assessee filed early hearing petition dated 12.7.2021 seeking early hearing of the appeal. During the course of hearing this petition, we noticed that the issue in dispute is with regard to condonation of delay by the CIT(Appeals) due to which he dismissed the appeal of assessee as unadmitted since there was a delay of 40 days in filing the appeal before the CIT(A). Hence we proceeded to hear and adjudicate the appeal itself,instead of early hearing. 

2. The facts of the case are that the assessee filed appeal belatedly by 40 days before the CIT(Appeals) challenging the penalty order of the AO u/s. 271(1)(c) of the Income-tax Act, 1961 [the Act]. The assessee filed petition for condonation of delay along with affidavit before the CIT(A) explaining the reasons for the delay. The CIT(A) dismissed the appeal on the reason that there was no sufficient or good reason for the delay in filing the appeal by 40 days. Against this, the assessee filed the appeal before the Tribunal.

3. However, there is a delay of 688 days in filing the appeal before the Tribunal also. The ld. AR has filed petition for condonation of delay along with affidavit of Shri Manoj Kumar Moyal, CA as follows:-

“Do herby solemnly affirm and state as follows:

1. I am the authorised representative CA for the Appellant herein and as such being conversant with the facts of the case, I swear to this affidavit.

2. The above Income tax appeal is filed against the order of the Commissioner of Income Tax (Appeals), dated 05.03.2019. The said order was served on the appellant on 06.03.2019 and accordingly the appeal should have been filed on or before 05.05.2019. However, the appeal was filed on 23.03.2021 vide ITA No. ITA 102/BANG/2021 causing a delay of 689 days. The reason for the delay is explained below:

3. The order of CIT(A) was received by me. Meanwhile, my Grand-Father was suffering from age related illness and later, he had passed away on 08.05..2019. Later, my father was facing critical health issues and it was necessary for me to take care of him. His health condition required my constant attention and visits to doctors and hospitals on a regular basis and later he also passed away on 09.01.2020 and I was totally disturbed and could not concentrate on my work. Further, the Appellant had contacted me but I could not advise him to go for an appeal. Further, due to COVID-19 pandemic the lockdown was imposed and I was unable to look into the matter of appeal and thereby I did not file the appeal within the time-limit prescribed. Later, I advised them to go for appeal before the Hon'ble ITAT and my colleague has drafted the appeal and the appeal is filed.

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