AMRIK SINGH THROUGH LEGAL HEIR KAWALPREET KAUR,GHAZIABAD vs. INCOME TAX OFFICER, WARD 1(5), GHAZIABAD, GHAZIABAD

There is a delay of 614 days in filing the present Appeal. The appellant filed an application for condonation of delay contending that Assessee Sh. Amrik Singh died on 28/01/2018, the legal heirs of the 2 Assessee could not make the follow up the status of Assessee’s income tax matters also could not file the Appeal on time due to the sudden demise of the Assessee. Further contended that the AR who was looking after the matter has not informed the status of the Appeal pending before the CIT(A), therefore, the Appeal could not be filed on time before the Tribunal. Thus, sought for condoning the delay in filing the present Appeal.

Per contra, the Ld. Department's Representative submitted that, there is no sufficient cause to condone the inordinate delay, thus sought for dismissal of the present Appeal on delay in latches. 5. It is the case of the Appellant that Assessee Sh. Amrik Singh died on 28/01/2018, the legal heirs of the Assessee could not make the follow up to state of Assessee’s income tax matter also could not file the Appeal on time due to the sudden demise of the Assessee as the AR who was looking after the matter has not informed the status of the Appeal filed before the CIT(A), therefore, the Appeal could not be filed on time before the Tribunal.

The Hon'ble Supreme Court time and again clarified that the delay in filing the Appeal with sufficient cause should be looked into in a liberal way and shall condone the delay. In the landmark decision in Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR

Brief facts of the case are that, an assessment order came to be passed under Section 143(3) of the Income Tax Act, 1961 (‘Act’ for short) on 29/12/2016 by computing the income of the Assessee at Rs. 1,12,86,210/-, by making certain additions. Aggrieved by the assessment order dated 29/12/2016, Assessee preferred an Appeal before the CIT(A). The Ld. CIT(A) vide order dated 31/08/2018, dismissed the Appeal filed by the Assessee on the ground of delay in latches. Aggrieved by the order of the Ld. CIT(A), the legal heir of the Assessee preferred the present Appeal.

The Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeal.

We have heard the Ld. DR and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the impugned order, the Ld. CIT(A) has dismissed the appeal in-limine without condoning the delay of three months in filing the Appeal. In our considered opinion, the Ld. CIT(A) should have condoned the delay and decided the Appeal on merits. In view of the same, we hereby