The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) remitted the case to the Commissioner of Income Tax (Appeals) [CIT(A)] for fresh consideration of the condonation of delay in filing appeal.
Muniyappa Srinivasa Gowda,appellant-assessee,filed an appeal before the Tribunal with a delay of 32 days. He submitted a petition for condonation of the delay, supported by an affidavit explaining the reasons. After reviewing the affidavit, the tribunal concluded that the delay was due to sufficient cause and not attributable to any negligence on the part of the assessee. Accordingly, the tribunal condoned the delay and proceeded to address the appeal.
Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here
The matter originated from a prior decision by the CIT(A), who dismissed the assessee’s appeal without addressing its merits. The CIT(A) noted a delay of 640 days in filing the appeal and concluded that no reasonable cause was shown to justify condonation. However, the assessee argued that the CIT(A) had denied him a fair opportunity to explain the delay and had overlooked the condonation application and a supporting affidavit submitted by his chartered accountant (CA).
In his submissions, the assessee explained that the delay arose due to unforeseen circumstances. He had been hospitalized for severe health issues and required extended rest, which limited his ability to manage tax-related matters.
Furthermore, an inadvertent error occurred at the CA’s office when the senior staff member responsible for filing the appeal misplaced the necessary documents. The error was discovered only later during tax return filing. Despite these explanations and supporting evidence, the CIT(A) relied on unrelated grounds from another case to reject the condonation application.
Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here
The two member bench comprising George George K(Vice President) and Padmavathy S (Accountant Member) reviewed the case and observed that the CIT(A) had failed to evaluate the reasons outlined in the condonation petition.
Recognizing the importance of justice, the tribunal decided to remit the matter back to the CIT(A) for reconsideration. It directed the CIT(A) to reevaluate the condonation application and address the appeal on its merits after ensuring due process.
As a result, the tribunal allowed the appeal for statistical purposes.
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