REKHA GADHIYA,CHENNAI vs. ACIT, CHENNAI

Shri Saskikumar, JCIT represented on behalf of the Revenue and Shri D.Anand represented on behalf of the assessee.

It was submitted by the Ld.AR that when filing the appeal before the Ld.CIT(A), there was a delay in 183 days. It was a submission that the delay was on account of the Manager of the assessee’s husband’s Office had misplaced the papers of the assessee and immediately when the same was traced, the appeal has been filed. It was a prayer that the delay in filing of the appeal before the Ld.CIT(A) may be condoned.

In reply, the Ld.DR vehemently supported the Order of the Ld.CIT(A). It was a submission that only when the penalty u/s.271(1)(c) was levied, the assessee has preferred to file the appeal with the delay of 183 days.

We have considered the rival submissions. The assessee has given a reasonable cause for the delay in filing of the appeal. The affidavit of the Manager has also been placed on record. This affidavit has not been shown to be false. In the absence of the falsity of the assessee’s bona fide claim, the same cannot be overlooked. Further, when substantial justice is pitted against technicalities, technicalities should normally give way. In these circumstances, we are of the view that the delay of 183 days in filing of the appeal before the Ld.CIT(A) is liable to be condoned and we do so. In the circumstances, the delay in filing of the appeal is condoned and the appeal is restored to the file of the Ld.CIT(A) for re- adjudication on merits.

In the result, the appeal filed by the assessee is partly allowed for statistical purposes.