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

Last updated: 03 August 2021
Quick Summary
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.

Court :
ITAT Bangalore

Brief :
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. 

Citation :
ITA No.102/Bang/2021

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