The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) condones a 611-day delay in filing an appeal due to the assessee’s limited familiarity with the e-portal system.
Faeza Nisarahmed Soniwala,appellant-assessee, appealed against the order dated 20.10.2022, passed under section 250 of the Act by the Commissioner of Income Tax(Appeals)[CIT(A)] for the Assessment Year(AY) 2017-2018.The Registry notified the delay, and the appellant-assessee filed a delay condonation application along with an affidavit explaining the reasons for the late filing.
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In the affidavit, the assessee stated that the order passed by the CIT(A), NFAC, was not within their knowledge. Being a layperson, the assessee was not familiar with the online system used for issuing such orders. The assessee only became aware of the order after receiving a recovery notice.
The delay in filing the appeal was attributed to this lack of awareness, and the assessee stated that there was no deliberate negligence or mala fide intention behind the delay. The assessee counsel further argued that there was no advantage to be gained by the late filing of the appeal and requested the tribunal to condone the delay and adjudicate the appeal on its merits.
On the other hand, the Departmental Representative (DR) objected to the condonation of delay, highlighting that the delay was substantial.
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The two member bench comprising Suchitra R.Kamble(Judicial Member) and Dr.BRR Kumar(Accountant Member) carefully considered the submissions of both parties and noted that while the justification for the delay was not entirely convincing, the principle of rendering substantial justice should prevail. The Tribunal took into account that the assessee was a layperson with limited knowledge of the e-portal system, and such delays might occur in these circumstances, particularly when there is no mala fide intent or gross negligence involved.
In view of the above, and in the interest of substantial justice, the tribunal decided to condone the delay of 611 days in filing the appeal. The appeal was then allowed.
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