What did the Tribunal hold?

The Tribunal found that there was a good and sufficient reason for the delay in filing the appeal. Consequently, the delay was condoned, and the issue in dispute was remitted back to the CIT(A) for adjudication on merits.

The assessee filed an appeal before the NFAC/CIT(A) with a delay of 22 days. The assessee attributed the delay to the time taken to obtain legal opinion from advocates due to their preoccupation.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was justifiable and should be condoned.

St.Joseph Educational &… vs ITO | ITAT Cochin 2022

Income Tax Appellate Tribunal, BENCH: COCHIN

Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI

For Appellant: Shri P.V. Chacko, A.R

For Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Hearing: 15.09.2022Pronounced: 15.09.2022

PER CHANDRA POOJARI, ACCOUNTANT MEMBER:

This appeal by assessee is directed against order of CIT(A) dated 28.2.2021 for the assessment year 2017-18. The assess is in appeal before us with regard to dismissing of appeal by NFAC New Delhi on the reason that there was a delay of 22 days in filing before it and there was no reasonable cause for the same.

We have heard the rival submissions and perused the materials available on record. There was a delay of 22 days in filing appeal before the NFAC/CIT(A). In this case, the assessment order along with demand notice has been sent to the assessee on St. Joseph Educational & Charitable Trust, Kottayam

Page 2 of 3 27.12.2019. Due date for filing the appeal was 26.1.2020. The appeal has been filed on 17.2.2020. Thus, there was a delay of 32 days in filing appeal before NFAC. The assessee has explained delay before NFAC that the assessee has been seeking legal opinion from the advocate which took time in getting the legal opinion due to pre- occupation of the advocates. Hence, there was delay caused in filing appeal before CIT(A). In our opinion, there was a good and sufficient reason in not filing appeal before NFAC/CIT(A) on time. Thus, caused short delay of 22 days. Accordingly, in our opinion, in the interest of justice, it has to be condoned. Accordingly, delay is admitted and issue in dispute is remitted back to the file of CIT(A) on merit. At this stage, we refrain from commenting on anything on merit of the issue raised before us with regard to addition made by AO.

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

Order pronounced in the open court on 15th Sept, 2022

ST.JOSEPH EDUCATIONAL & CHARITABLE TRUSTTRUST,KOTTAYAM vs. ITO, KOTTAYAM

What did the Tribunal hold?

What were the facts?

What were the issues?

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