In recent ruling the Kerala High Court observed that the delay or Non-Cooperation for proceedings before Commissioner of Income Tax ( Appeals ) not relevant for Income Tax Appellate Tribunal’s consideration of delay condonation application
The petitioner has approached the Court to challenge Stay Application No. 34/2023 filed in the appeal, citing the ground of delay. The Tribunal proceeded with the understanding that the appeal was filed with a delay of 317 days.
Mr. S Arun Raj representing the petitioner would submitted that considering the orders passed by the Supreme Court in Miscellaneous Application No.21 of 2022 in Miscellaneous Application No.665 of 2021 in Suo Motu writ petition (C) No.3 of 2020, the period of limitation for filing an appeal against true copy of the first appellate order passed by the CIT (A) would stand extended till 31.05.2022. It was submitted that if the delay was calculated from that date, the delay is only 156 days.
Mr. Jose Joseph representing the Department would submit that even if the delay was calculated to be only 156 days, there is substantial delay in filing the appeal. It was submitted that the Tribunal has given sufficient reason as to why the application for condonation of delay could not be allowed. Further submitted that in such circumstances, the challenge to the true copy of the order passed by the CIT (A) was not sustainable.
Arun Raj in reply would submitted that the factors considered by the Tribunal indicate that the Tribunal had considered the delay in the proceedings before the first appellate authority and the same may not be germane for consideration of an application for condonation of delay in filing an appeal against the first appellate order
The bench observed that the delay or non-co-operation of the petitioner in the proceedings before the first appellate authority is not germane to the consideration of an application for condonation of delay by the appellate Tribunal.
It was noticed that the petitioner had time till 31.05.2022 to file an appeal against a true copy of first appellate order considering the orders passed by the Supreme Court in Miscellaneous Application No.21 of 2022 in Miscellaneous Application No.665 of 2021 in Suo Motu Writ Petition (C) No.3 of 2020. If that is taken into consideration, the delay in filing the appeal is only 156 days and not 317 days as indicated in the order of the Tribunal.
The single member bench of Justice Gopinath P allowed this writ petition by quashing a true copy of the order passed by CIT (A), the delay of 156 days in filing will stand condoned. The same shall be considered and disposed of on merits, in accordance with the law, after affording an opportunity of hearing to both sides.
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