What did the Tribunal hold?

The Tribunal held that the assessee should not be penalized for the default of its representative. It directed the CIT(A) to condone the delay and adjudicate the appeal on its merits.

The assessee filed an appeal before the CIT(A) with a delay of four days. The delay was attributed to the Chartered Accountant's office mixing up the papers. The CIT(A) rejected the condonation petition and dismissed the appeal.

What were the issues?

Whether the delay in filing an appeal before the CIT(A) caused by the Chartered Accountant's error should be condoned.

(Late) Shri Sayaji Maruthi… vs ACIT | ITAT Chennai 2018

Income Tax Appellate Tribunal, ‘B’ BENCH : CHENNAI

Before: SHRI ABRAHAM P. GEORGE & SHRI DUVVURU RL REDDY]

For Respondent: Shri. R.V. Aroon Prasad, IRS, JCIT

आदेश / O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER Assessee had filed this appeal with a delay of three days. Condonation petition has been filed. Reasons shown in the condonation petition seems to be justified. Ld. DR did not raise any serious objection. Therefore delay is condoned and the appeal is admitted.

Grounds taken by the assessee assails the order of the ld. 2.

Commissioner of Income Tax (Appeals) in that he rejected the petition for condoning a delay of four days in filing the appeal before him.

Assessee had filed the appeal before the ld.CIT(A) with a delay of four days. A condonation petition was filed by the assessee which stated as under:-

‘’The legal Heir of the appellant viz. Smt. Shalan Sayaji Salunkhe had received the assessment order in respect of the A.Y.2013-14 from the Assistant Commissioner of Income Tax on 31st March 2016. Aggrieved by the said order, the appellant wished to file an appeal before your honour. The appeal should have been filed on or before 30th April 2016. The appellant had entrusted the papers to M/s Kumbhat & Co. CAs for preparation of the appeal. The papers got mixed in the Auditor's office and were traced only yesterday. The appeal papers were prepared and filing of appeal thus got delayed by 4 days. The appeal is being filed-today with a delay of 4 days. Since the delay of 4 days was caused due to no fault of the appellant and circumstances beyond her control, we request your honour to kindly condone the delay and kindly allow the appeal to be heard on merits, for which act of kindness, we would be most grateful’’.

Ld. Commissioner of Income Tax (Appeals) held that assessee’s papers getting missed by the Chartered Accountants, was not a good reason for condoning the delay. He refused to condone the delay and dismissed the appeal. We are of the opinion that the Chartered Accountants themselves having admitted the delay to have occured due to their fault, it ought have been condoned. Assessee should not be put in peril for a default committed by its representatives. When technical consideration and substantial justice are pitted against each other, the latter has to be given preference. We therefore direct the ld. Commissioner of Income Tax (Appeals) to condone the delay, admit the appeal of the assessee and adjudicate it on merits, after giving due opportunity to the assessee for representing its case.

In the result, the appeal of the assessee is allowed for 4. statistical purpose.

Order pronounced on Wednesday, the 14th day of February, 2018, at Chennai.

(LATE) SHRI SAYAJI MARUTHI SALUNKHE, LEGAL HEIR SMT. SHALAN SAYAJI SALUNKHE,CHENNAI vs. ACIT, NON CORPORATE CIRCLE -6, CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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