The Income Tax Appellate Tribunal (ITAT), Delhi bench has condoned a delay of 12 days in filing an appeal since there was no mistake on the part of the assessee and it was due to the fault of the Chartered Accountant of the assessee.
The assessee filed the second appeal before the Tribunal after a delay of 12 days and filed a condonation petition.
The assessee contended that after receiving of the order of the ld. CIT (A) on 22.03.2018, the assessee has duly handed over the same to his Chartered Accountant, Shri Anil Mittal on 30.03.2015 to prepare and file the appeal before Tribunal and also paid the fees for filing. From time to time assessee was in touch with his CA, however, on 27.05.2018 when the assessee visited the office of the CA, he was informed that CA has expressed his inability to file the second appeal as he was not much conversant with the Tribunal matters. Thereafter, the assessee took steps and engaged different professionals and got the appeal prepared and same was filed on 01.06.2018 in support assessee has also filed his affidavit.
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Considering the facts of the case, the Tribunal admitted the appeal and held that “After considering the reasons stated in the application for condonation of delay, I find that there was no fault on the part of the assessee for not pursuing the appeal, and therefore, in the interest of natural justice, we are condoning the delay and admitting the appeal for adjudication.”To Read the full text of the Order CLICK HERE