SRI SORIMUTHAYANNAR TEMPLE ,TIRUNELVELI vs. ITO, EXEMPTIONS WARD,, TIRUNELVELI

At the very outset, we notice that the First Appellate Authority (FAA) has dismissed the appeal in-limine without adjudicating the issues on merits by passing an ex-parte order. The FAA had not condoned the delay of 230 days, in filing the appeal before him. The FAA had noticed (refer para 2.9 of FAA order) that assessee had not furnished the petition for condonation of delay and has not responded to various notices issued. Consequently, the FAA had held that there is no sufficient cause and dismissed the appeal ex-parte without condoning the delay.

Aggrieved by the order of the FAA, the assessee has filed the present appeal before the Tribunal. The Ld.AR submitted that the assessee is a temple and completely dependent on the Chartered Accountant for compliance. The Ld.AR submitted that the assessee had inadvertently failed to upload the petition along with affidavit for condonation of delay before the FAA though the assessee in Form 35 had mentioned ‘condonation of appeal is enclosed as separate attachment document Annexure II’. The assessee became aware that the appeal was filed without condonation petition only on receipt of the appellate order. The Ld.AR further submitted that the assessee being a temple, the staff working there was unaware of the income-tax proceedings and hence, failed to take note of the notices sent through email. Hence, the assessee failed to respond to the notices issued by the FAA. It was prayed, in the interest of justice and equity the assessee may be provided with one more opportunity to file delay condonation application so as to properly explain the reasons for delay in filing the appeal before the First Appellate Authority.

The Ld.DR supported the order of the FAA.

We have heard rival submissions and perused the materials on record. On perusal of Column 15 of Form 35, it is seen that assessee has not given any reason for belated filing of appeals before the First Appellate Authority. It was stated in the said column, “Condonation of Appeal is Enclosed as a separate attachment Document Annexure II”. However, the assessee has inadvertently failed to attach the delay condonation application before the FAA. The Ld.AR has further submitted that the assessee being a temple, failed to take note of the hearing notices sent through e-mail. We strongly deprecate the nonchalant attitude of the assessee. However, in the interest of justice and equity, we are of the view that assessee ought to be provided with one more opportunity to explain the reasons for belated filing of appeal before the FAA. For the aforesaid purpose, the case is remitted back to the files of the FAA. The assessee is directed to file proper condonation application and supporting affidavit if any, explaining the reasons for late filing of appeal before the First Appellate Authority. The FAA shall consider the delay condonation petition and pass order in accordance with law. It is ordered accordingly.

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

अपीलाथȸ/Appellant

Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Madurai 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF.