Death of Counsel resulted in delay of Filing Appeal: ITAT condones Delay [Read Order]

Death of the counsel resulted in delay of filing appeal, the Income Tax Appellate Tribunal ( ITAT ), Chennai bench condoned the delay.

Shri Akshaya R appeared for the Appellant and Shri Vikas Jhajharia appeared for the Respondent.  

The department got information that the appellant R. Kumaresan, the owner of M/s. M.V. Farm was committing illegal importing of exotic birds and animals through Thailand, Myanmar, Indonesia etc. through Myanmar land border and from Bangladesh without declaring it to customs. Based on reasonable belief, they were seized under mahazar as per the provisions of Customs Act, 1962.

The original authority ordered for absolute confiscation of the birds and animals, confiscation of seized cash of Rs.15 lakhs and confiscation of the vehicles one Mercedes Benz and Toyota Innova which was alleged to be used for transportation of the birds and animals. Penalties of Rs. 20 lakhs under sec. 112(a) and Rs.10 lakhs under sec. 114AA were imposed on this appellant and various penalties were imposed on other persons. Commissioner (Appeals) dismissed the appeal filed by the appellant on the ground that it is time-barred.

The appeal ought to have been filed within 60 days on 13.2.2020, where the appeal has been filed only on 30.8.2020. The appellant contended that the Commissioner (Appeals) had not offered reasonable opportunity for countering with regard to his views on time-bar in filing the appeal and the counsel for the appellant was not informed that there was an issue with regard to time-bar. The appellant has filed affidavit along with necessary documents to substantiate the contention that the delay occurred because of the death of his counsel due to COVID 19 pandemic.

It was evident that the appellant could not file the appeal within the time stipulated due to reasons beyond his control and mostly due to the death of his counsel who was affected by corona and the Tribunal considered the delay of 2 days in filing the appeal leniently.

Judicial Member Ms. Sulekha Beevi C.S. set aside the impunged order and remanded  the matter to the Commissioner (Appeals) for hear the appeal on merits. The coram specifically noted that the said view of condoning the delay was taken only due to the peculiar facts of this case and cannot apply as a precedent.

To Read the full text of the Order CLICK HERE

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