Delay of 9 Days in filing of Appeal can be Condoned since CA was Busy with Income Tax and GST Compliance: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Chennai Bench, has recently, in an appeal filed before it, held that a delay of 7 days in filing of appeal can be condoned since CA was busy with income tax and GST compliance.

The aforesaid observation was made by the Chennai ITAT, when appeals were preferred before it by an assessee, as against the different orders of the Commissioner of Income Tax (Appeals), Chennai, in ITA No.320/17-18, 319/17-18 & 318/17- 18, dated 27.09.2019, 09.10.2019 & 27.09.2019, wherein the assessments were framed by the ACIT, Central Circle, Madurai, for the assessment year 2016-17 u/s.143(3) of the Income Tax Act, 1961, vide orders dated 29.12.2017, 28.12.2017 & 29.12.2017.

At the outset it was noticed by the Chennai ITAT that the appeals were time barred by 9 days, and from Form 36, that the order of CIT(A) was received on 19.10.2019, wherein the appeal was to be filed on or before 18.12.2019 but was actually filed on 27.12.2020.

The assessees having filed his affidavit for the condonation of delay stating the reason that the assessee had requested his Chartered Accountants to file appeal but that due to the filing of returns of income and GST returns, the Chartered Accountants had filed the appeal with a delay of 9 days, the ITAT Bench consisting of Shri Mahavir Singh, the Vice President and Shri G. Manjunatha, the Accountant Member, held:

“We see that the delay is very small and the cause seems reasonable, which was not contested by the Revenue. Since the delay is very small, we condone the delay in filing of these appeals by assessees and admit the appeals for adjudication.”

To Read the full text of the Order CLICK HERE

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