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Facts
An assessment order was passed under Section 143(3) for AY 2014-15, which the Assessee appealed to the CIT(A). The CIT(A) dismissed this appeal due to a three-month delay. Subsequently, the legal heirs of the deceased Assessee filed an appeal before the ITAT, with a delay of 614 days, seeking condonation for the delay at both stages.
Held
The ITAT condoned the 614-day delay in filing the appeal before it, emphasizing the principle of condoning delay for substantial justice. It directed the CIT(A) to condone the initial three-month delay and decide the First Appeal on merits, providing an opportunity of hearing to the legal heirs.
Key Issues
Whether the delays in filing appeals before the CIT(A) and ITAT should be condoned, given the Assessee's demise and the AR's failure to inform, and whether the CIT(A) erred in dismissing the appeal in-limine without condoning the delay.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, DELHI
ORDER
PER YOGESH KUMAR, U.S. JM:
This appeal is filed by the legal heir of the Assessee challenging the order of the Commissioner of Income Tax (Appeals)- Ghaziabad (‘Ld. CIT(A)’ for short) dated 31/08/2018 pertaining to the Assessment Year 2014-15.
None appeared for the Appellant. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perused the material available on record.
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 Amrik Singh Vs. ITO 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.
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
Amrik Singh Vs. ITO 471 (SC), the Hon'ble Supreme Court settled the law that the delay when supported by justifiable reasons, must make way for the cause of substantial justice. Considering the above facts and circumstances, we condone the delay of 614 days in filing the present Appeal.
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
Amrik Singh Vs. ITO condone the delay of three months in filing the First Appeal before the CIT(A) and restore the issue to the file of the CIT(A) and hereby direct the CIT(A) to provide opportunity of being heard to the legal heirs of the Assessee and decide the First Appeal afresh in accordance with law.
In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 18th March, 2026