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Facts
The assessee filed an appeal against the order of the Addl/JCIT(A)-3, Hyderabad, for AY 2019-2020. The appeal was delayed by 121 days, for which the assessee sought condonation of delay. The assessee is employed with an MNC and his work requires frequent travel, which prevented him from filing the appeal on time.
Held
The Tribunal acknowledged the delay of 121 days and condoned it, citing the bona fide reasons provided by the assessee and the principle that substantial justice should prevail over technical considerations. The Tribunal also noted that the assessee had paid taxes on the foreign income and disclosing it in the Indian return. The issues were restored to the file of the CIT(A) for readjudication.
Key Issues
Condonation of delay in filing the appeal and restoration of the issues to the CIT(A) for readjudication.
Sections Cited
250, 253(3), 90
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
O R D E R Per Bench : This is an appeal filed by the assessee against the order passed by the ld. Addl/JCIT(A)-3, Hyderabad, dated 13.03.2025 for the assessment year 2019-2020.
At the outset, we found that the appeal of the assessee is delayed by 121 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating therein that the delay occurred due to bona fide reasons beyond the control of the assessee. It has also been mentioned in the affidavit that the assessee is employed with an MNC company, Infosys Ltd., as a Senior Delivery Manager. His nature of work requires frequent travel and deputation to Bengaluru and overseas locations as and when demanded by the employer. Due to these professional exigencies, the assessee was unable to devote the adequate time to prepare and file the appeal within the prescribed time. The contents of the affidavit reads as under :-
Thus, the ld. AR prayed that the delay may kindly be condoned and the assessee may kindly be given one more opportunity to represent the case before the ld. CIT(A), so that the assessee could be able to produce all the relevant facts in support of his claim before the ld. CIT(A) 4. In reply, ld. Sr. DR did not object to condone the delay. It was also the submission that he has also no objection if the issue is restored to the file of ld. CIT(A) for adjudication on merits. 5. We have considered the rival submissions. A perusal of the condonation application and the affidavit filed by the assessee, shows that there is sufficient cause for condonation of delay, which are plausible and not found to be false. Accordingly, we condone the delay of 121 days delay and proceed to dispose off the appeal.