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Facts
The assessee's appeal was filed with a delay of 02 days. The delay was attributed to the non-receipt of the CIT(A)'s order and the death of the Chartered Accountant who was handling the appeal. The CA was suffering from cancer and passed away during the pendency of the appeal.
Held
The Tribunal condoned the delay, finding sufficient cause. The Tribunal set aside the impugned order and restored the appeal to the file of the CIT(A) for consideration on merits after affording an opportunity to the assessee.
Key Issues
Whether sufficient cause was shown for condonation of delay in filing the appeal before the Tribunal and the First Appellate Authority.
Sections Cited
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Income Tax Appellate Tribunal, HYDERABAD BENCHES “A”, HYDERABAD
Before: SHRI K.NARASIMHA CHARY & SHRI MADHUSUDAN SAWDIA
आदेश / ORDER PER K. NARASIMHA CHARY, J.M: Aggrieved by the order dated 09/08/2024 passed by the learned Commissioner of Income Tax (Appeals), Na�onal Faceless Appeal Centre, Delhi Varsha Viswanath Proper�es Private Limited (“Ld. CIT(A)”), in the case of Varsha Viswanath Proper�es Private Limited (“the assessee”), assessee preferred this appeal.
It is no�ced from the record that there is a delay of 02 days in filing the appeal before the Tribunal. With respect to belated filing of the appeal, assessee filed a pe��on for condona�on of delay and explained the reason that the order of the learned CIT(A) was not served physically to the assessee and moreover, the death of the Chartered Accountant of the assessee- company also contributed to the belated filing of the appeal. On a perusal of the reasons advanced by the assessee for belated filing of the appeal, we are of the considered view that there is a sufficient and reasonable cause for belated filing of the appeal. Therefore, we hereby condone the delay and proceed to adjudicate the appeal on merits.
At the outset, learned AR submi�ed that the Chartered Accountant (“CA”), who preferred the appeal before the learned CIT(A) on behalf of the assessee, was labouring under the cancer disease, undergoing treatment both at Chennai and Hyderabad during the �me when the First Appeal was pending, and ul�mately he passed away on 19/4/2024. Since the assessee was under the impression that the CA will take care of the appeal, and having not received any communica�on from him, could not conduct the appeal diligently and the assessee came to know of the fate of the appeal very belatedly. He submi�ed that precisely this is the reason for not entering appearance before the learned CIT(A) and also for the delay occurred in filing this appeal before the Tribunal.
He further submi�ed that it is only due to the ill health and ul�mately death of the Chartered Accountant who was prosecu�ng the appeal on behalf of the assessee before the First Appellate Authority, the assessee remained in the dark without knowing the true picture, and as a ma�er of fact, the assessee does not stand to gain by allowing the appeal to be dismissed for Page 2 of 4 Varsha Viswanath Proper�es Private Limited default or decided ex-parte. Learned AR further submi�ed that in this appeal the assessee produced voluminous documents in support of the case of the assessee, and therefore, if an opportunity is granted to the assessee, the assessee would conduct the proceedings diligently before the learned CIT(A) and they get the appeal disposed of on merits.
Though the learned DR could not contradict the facts pleaded by the assessee in support of their prayer for seeking an opportunity to go before the learned CIT(A) to pursue the appeal directly, learned DR submi�ed that it cannot be said that sufficient opportunity was not granted to the assessee and as a ma�er of fact the record speaks for itself that the assessee had more than enough opportunity but failed to avail the same.
We have gone through the record in the light of the submissions made on either side. The affidavit filed in support of the conten�ons of the assessee to condone the delay before this Tribunal and also the absence of the assessee before the learned CIT(A) and also the death cer�ficate of the Chartered Accountant filed in support of such conten�ons lend any amount of support to the prayer of the assessee. Further, we are of the considered opinion that the assessee does not stand to gain by allowing the appeal to be dismissed for default or decided ex-parte. In these set of circumstances, we deem it just and proper to set-aside the impugned order and restored the appeal to the file of the learned CIT(A) to consider the ma�er on merits a�er affording an opportunity to the assessee and to take a view according to the law. We hold and order so. Grounds of appeal are answered accordingly.
Page 3 of 4 Varsha Viswanath Proper�es Private Limited 7. In the result, appeal of the assessee is allowed for sta�s�cal purposes. Order pronounced in the open court on the 17th January, 2025.