No Deliberate Attempt on part of Assessee to take Advantage of Delay in filing Appeal: ITAT condones Delay [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that since there is no deliberate attempt on the part of the assessee to take advantage of delay in filing the appeal, the delay can be condoned.

The assessee, Mr. Ashok Kumar Singh was not responding to notices sent from the income tax department. While considering the first appeal, the Commissioner of Income Tax (Appeals) has held that the appeal filed by the assessee was barred by time. It was late by more than one month. Therefore, on this ground alone the learned CIT(Appeals) dismissed the appeal of the assessee.

Condoning the delay, Shri Kul Bharat, Judicial Member has observed that “Looking to the facts and circumstances of the case, more particularly in the interest of principles of natural justice, the assessee ought to have been given an opportunity to represent his case. There is nothing on record suggesting that there was any deliberate attempt on behalf of the assessee to take advantage of filing the appeal late. Considering the facts and circumstances of the case, I condone the delay in filing the appeal before the CIT(Appeals) and restore the grounds to the file of the learned CIT(Appeals) for decision on merit, of course, after providing reasonable opportunity of being heard to the assessee.”

To Read the full text of the Order CLICK HERE

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