KLN ENGINEERING PRODUCTS PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(3)(1), BANGALORE

The assessee is aggrieved by the decision of the learned CIT(A) in dismissing the appeal of the assessee in limini without condoning the delay of 51 days filing the appeal.

I heard the parties and perused the record. The return of income filed by the assessee was processed under Section 143(1) of the Income Tax Act, 1961 (hereafter "the Act") wherein certain additions were made. Aggrieved, assessee filed appeal before the learned CIT(A) with a delay of 51 days. The assessee filed petition for condonation of delay stating that the Director of the assessee was travelling and audit of accounts of the M/s. KLN Engineering Products Pvt. Ltd.

I noticed that the delay in filing appeal before Ld CIT(A) was 51 days and in my view, it cannot be considered as inordinate delay. I notice that the assessee has given explanations stating that the Director of the company, who looks after the accounts, was travelling and was attending to audit also and hence the due date for filing was missed out. In my view, considering the period of delay, the explanation given by the assessee is reasonable. It is a well settled position of law that the cause for delay has to be examined from the point of view of a man having reasonable point of view. Further, the technicalities can be deserted for the cause of justice. Accordingly, viewed from these angles, I am of the view that there was reasonable cause for the delay in filing the appeal before the learned CIT(A). Accordingly I condone the delay of 51 days in filing the appeal before the learned CIT(A). Since the learned CIT(A) has not adjudicated the ground on merits, I restore all the issues to his file for adjudicating them.

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