Timely Payment of Appeal Fee: ITAT Remands Case to CIT(A) for Fresh Adjudication After Condoning 5-Day Delay [Read Order]

The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) remanded the matter back to the Commissioner of Income Tax (Appeals) [CIT(A)] for denovo meritorious adjudication after condoning a delay of 5 days in filing the appeal noting the timely payment of appeal fees.

The assessee, Falguni Ajay Panchmatia, had appealed against the order passed by the CIT(A) under Section 143(3) of the Income Tax Act, 1961 for the assessment year (AY) 2014-15. 

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The main issue raised by the assessee in this case was that the appeal of the assessee was dismissed by the CIT(A) as there was a delay of just 5 days. It was submitted by the assessee’s counsel that the appeal should have been filed by 26.01.2017 and it was filed by the assessee on 31.01.17, and thus it was a mere delay of 5 days.

It was also submitted that although the first appellate order doesn't say how many days the appeal was delayed, the CIT(A) mentions that the appeal was filed after 30 days of receiving the order. And just due to this sole reason, the CIT(A) dismissed the appeal. But, according to the assessee, there was no delay in filing the first appeal. 

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It was contended by the assessee that an opportunity to explain the delay in filing the appeal was not provided to the assessee by the CIT(A).

ITAT noted that Form 35 shows that the assessee paid the appeal filing fees using a challan dated 25.01.2017, within the 30-day deadline for submitting the appeal.

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The ITAT remanded the matter back to the CIT(A) and directed the latter to condone the delay of 5 days and to take up the matter for denovo meritorious adjudication on the grounds raised by the assessee at the first appellate stage. The order also stated that the assessee should be given a reasonable opportunity to be heard and to make any further submissions. In conclusion, the grounds raised by the assessee were allowed for statistical purposes. 

The ITAT, comprising Sandeep Singh Karhail (Judicial Member) and Girish Agrawal (Accountant Member), allowed the assessee’s appeal for statistical purposes.

To Read the full text of the Order CLICK HERE

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