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Facts
The assessee filed an appeal with the ITAT against a CIT(A) order, delayed by 11 days, claiming illness and technical issues with online filing. The CIT(A) had earlier dismissed the assessee's appeal due to a 4-day delay, which the assessee also attributed to technical issues in uploading.
Held
The ITAT condoned the assessee's 11-day delay in filing the appeal before it, finding sufficient cause. It also set aside the CIT(A)'s order, condoned the 4-day delay in filing before the CIT(A), and restored the matter to the CIT(A) for fresh consideration on merits.
Key Issues
Whether there was sufficient cause to condone the delay in filing the appeal before the ITAT, and whether the CIT(A) was justified in dismissing the original appeal due to a minor delay when the assessee claimed technical issues.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail
:Asst.Year 2015-2016 Sri.Anjikapadath Salim Shajahan The Assistant Commissioner 32/307F, FABA Agencies v. of Income-tax, NH Bye Pass, Vytila Non-Corporate Circle (1)(1) Ernakulam – 682 019. Ernakulam. PAN : AEMPS1031H. (Appellant) (Respondent) Appellant by : Sri. B Madhusudanan, CA Respondent by :Smt.Leena Lal, Sr.AR Date of Date of Hearing :25.03.2025 Pronouncement : 27.03.2025 O R D E R
Per Sandeep Singh Karhail, JM :
The assessee has filed the present appeal against the impugned order dated 10/09/2024, passed under section 250 of the income tax Act (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2015-16.
The present appeal is delayed by 11 days. Along with the appeal, the assessee has filed an application seeking condonation of delay, which is duly supported by an affidavit of the assessee. In the affidavit, the assessee submitted that the order passed by the learned CIT(A)
. Anjikapdath Salim Shajahan. was not sent by post but the same was sent by email, which was noticed at the end of October 2024. The assessee submitted that during that period, he was suffering from viral fever and acute gastroenteritis and was advised complete bed rest for 2 weeks. In support of the aforesaid submission, the assessee has also placed on record the medical certificate issued by a doctor. Accordingly, the assessee submitted that due to the aforesaid circumstances, the present appeal was filed after a delay of 11 days. Having considered the submissions of the assessee, we are of the considered view that there was sufficient cause for not filing the present appeal by the assessee within the prescribed limitation period. Accordingly, we condone the delay in filing the appeal by the assessee.
At the outset, we find that the learned CIT(A) dismissed the appeal filed by the assessee on the ground of a delay of 4 days in filing the appeal by the assessee. From the perusal of the affidavit filed by the assessee seeking condonation of delay in filing the appeal before us, we find that it is the plea of the assessee that the delay of 4 days occurred due to technical issue in uploading the appeal online and the grievance was submitted on 29/10/2031, which was resolved only on 06/11/2021. We find that a similar plea was made by the assessee before the learned CIT(A), seeking condonation of the delay of 4 days in filing the appeal.
. Anjikapdath Salim Shajahan.
As is evident from the impugned order, the learned CIT(A) did not agree with the submissions of the assessee and held that no circumstances have been explained nor any evidence for the existence of any circumstances which prevented the assessee from filing the appeal in time has been filed. Accordingly, the learned CIT(A) dismissed the appeal filed by the assessee on the grounds of delay. During the hearing, no material was brought on record to controvert the submission of the assessee made before the learned CIT(A) seeking condonation of delay.
In view of the facts and circumstances of the present case, as noted above, we are of the considered view that the assessee has proved sufficient cause for not filing the appeal before the learned CIT(A) within the prescribed limitation period. Accordingly, we are of the view that the said delay be condoned. Hence, we deem it appropriate to set aside the impugned order and restore the matter to the file of the learned CIT(A) for consideration on merits, as per law, after condoning the delay in filing the appeal by the assessee. We order accordingly. Needless to mention, no order shall be passed without affording reasonable opportunity of hearing to the parties. The assessee is directed to appear before the learned CIT(A) on all the dates of hearing as may be fixed without any default. As the matter is being restored to the file of the learned CIT(A) for adjudication on merits, the other grievances raised by the assessee in the present
In the result, the appeal by the assessee is allowed for statistical purposes.
Order pronounced on this 27th day of March, 2025.