Death of Director and CA of Assessee Company is a reasonable Cause in Filling Delay Appeal: ITAT set aside Order of CIT(A)[Read Order]

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) set aside the order of the Commissioner of Income Tax (Appeal) [CIT(A)] and held that the death of the director and Chartered Accountant (CA) of the assessee’s company is a reasonable cause in filling of the delay appeal.

The counsel submitted thatthe appeal has been filed with a delay of 2100 days. He referred to the affidavit filed by the Director of the assessee company.

The counsel submitted that due to reasons mentioned in the application for condonation of the appeal i.e. (i) due to the death of the Director and Chartered Accountant dealing with the matter of the assessee company (ii) due to submission of the change of the address to wrong destination by the accountant the assessee could not represent before the CIT(A) and therefore, he submitted that order of the CIT(A) may be restored for deciding afresh.

The Two-member bench comprising of Om Prakash Kant (Accountant member) and Rahul Chaudhary (Judicial member) held that the assesseewas prevented by sufficient reason in non-representing before the CIT(A). The CIT(A) has passed the impugned order without taking into consideration the submission of the assessee.

Before the bench, the counsel has given an undertaking that he should comply with all the notices issued by the CIT(A). The order of the CIT(A) was set aside and the matter was restored to him for deciding afresh after taking into consideration the submission of the assessee. Thus, the appeal of the assessee was allowed.

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