Non-Communication of Order by Counsel to Assessee constitute 'Reasonable Cause' for Delay in filing Appeal: Rajasthan HC [Read Order]
![Non-Communication of Order by Counsel to Assessee constitute Reasonable Cause for Delay in filing Appeal: Rajasthan HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Non-Communication-Reasonable-Cause-Appeal-Rajasthan-HC-TAXSCAN.jpg "Non-Communication of Order by Counsel to Assessee constitute Reasonable Cause for Delay in filing Appeal: Rajasthan HC [Read Order]")
A division bench of the Rajasthan High Court has held that the non-communication of order by the counsel to the assessee constitute “reasonable cause” for the delay in the filing of the appeal. The appellant-assessee, SmtJamna Devi filed an appeal before the High Court with a huge delay of 1060 days. The assessee submitted that the impugned order was pronounced by the Income Tax...
A division bench of the Rajasthan High Court has held that the non-communication of order by the counsel to the assessee constitute “reasonable cause” for the delay in the filing of the appeal.
The appellant-assessee, SmtJamna Devi filed an appeal before the High Court with a huge delay of 1060 days. The assessee submitted that the impugned order was pronounced by the Income Tax Appellate Tribunal (ITAT), Jaipur Bench, Jaipur on 07.06.2018. However, the copy of the said order was not furnished to the appellant-assessee by the ITAT. It is also submitted that though, the appellant-assessee was represented through her counsel before the ITAT but her counsel also did not inform her about the impugned order. It is further submitted that as the appellant-assessee was not having any information of passing of the impugned order, the delay caused in filing the present income tax appeal is bonafide and, therefore, the same may be condoned.
The department, on the other hand, submitted that the certified copy of the impugned order dated 07.06.2018 passed by the ITAT has already been supplied to the counsel appearing for the appellant-assessee before the ITAT and as such the requirement of supplying the same to the appellant-assessee has already been complied with.
Granting relief to the assessee, a division bench of Justice Vijay Bishnoi and Justice Vinod Kumar Bharwani observed that “Having heard learned counsel for the parties and after taking into consideration of the averments made in the application (CMCC No.97/2022) under Section 5 of the Limitation Act as well as the arguments of learned counsel for the respondent-Income Tax Officer, we are of the opinion that the delay caused in filing the present income tax appeal is satisfactorily explained by the appellant-assessee and the said delay is bonafide.”
To Read the full text of the Order CLICK HERE
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