MOHAMED YUSUF SADIK BASHA,COIMBATORE vs. JCIT OSD CIRCLE 1 SALEM, SALEM

On perusal of the order of the FAA, we note that the assessee had sought condonation of the delay of 36 days in filing the appeal, stating that its authorised representative was occupied with arrangements for his son’s marriage and his nephew’s betrothal during the relevant period. The FAA, however, rejected the request for condonation of delay, holding that the reasons cited did not constitute reasonable cause, and consequently dismissed the appeal in limine.

The Ld. AR submitted that the delay of 39 days in filing the appeal occurred as the assessee’s authorised representative was occupied with arrangements for his son’s marriage during the relevant period. Consequently, the appeal could not be filed within the prescribed time. The Ld. AR submitted that the delay was attributable to the circumstances faced by the authorised representative and, therefore, pleaded for condonation of the delay.

We have heard the rival submissions and perused the material available on record. The delay of 39 days in filing the appeal before the FAA is stated to have occurred due to the authorised representative being occupied with arrangements for his son’s marriage during the relevant period. Considering the reasons advanced and in the interest of justice and fair play, we deem it appropriate to condone the delay of 39 days and restore the matter to the file of the FAA for adjudication on merits, after affording the assessee a reasonable opportunity of being heard. The assessee is directed to extend full co-operation and shall not seek unnecessary adjournments. It is ordered accordingly.

In the result, the appeal filed by the assessee is allowed for statistical purposes.