Appeal delay condonation-when assessee not stand to gain by delaying filing appeals, reasons stated under oath in affidavit cannot be disbelieved

Appeal delay condonation-when assessee not stand to gain by delaying filing appeals, reasons stated under oath in affidavit cannot be disbelieved – ITAT

 ABCAUS Case Law Citation:
ABCAUS 1169 (2017) (03) ITAT

Assessment Year : 2011-12 to 2013-14
Date/Month of Pronouncement: March 2017

Brief Facts of the Case:
There was a delay of 43 days in filing the present bunch of appeals by the assessee. The assessee had filed a petition for condonation of delay supported by an affidavit. It was submitted that since the appeals of the assessee for three years had been disposed of by the CIT(A) by a composite order, the assessee applied for certified copy of the impugned order to file three separate appeals before the tribunal. Due to delay in getting the certified copies , the assessee could not file these appeals within a period of limitation and there was a delay of 43 days in filing these appeals. It was has submitted the delay in filing the appeals is neither deliberate nor willful but it was due to the reasons beyond control of the assessee. Hence it was pleaded that the delay of 43 days in filing of the appeal may be condoned.

Observations made by the Tribunal:
The Tribunal observed that the assessee had explained the reasons for the delay in filing the appeals in the affidavit that the appeals of the assessee were disposed of by the CIT(A) by a composite order and therefore the assessee applied for certified copies of the order passed by the CIT(A) as well as the Assessing Officer. This process of taking the certified copy took sometime and therefore there is a delay in filing the appeals.

The Tribunal noted that there was nothing on record to suggest that by filing the appeal belatedly the assessee intended to achieve some ulterior purpose or motive.

Therefore the ITAT opined that when the assessee was not going to take any benefit by delaying the filing of appeals then in the facts and circumstances of the case the reasons explained by the assessee as stated under Solemn Oath in the affidavit cannot be disbelieved.

In the facts and circumstances of the case and in the interest of justice the Tribunal was satisfied that the assessee was having reasonable cause for not filing the appeal within the period of limitation

Held:
The delay of 43 days in filing of appeal was condoned.