Delay in filing appeal due to assessee not present at his residence and took time in consulting his Counsel condoned by ITAT
ABCAUS Case Law Citation:
ABCAUS 3326 (2020) (07) ITAT
Important case law relied upon by the parties:
Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC)
In the instant case, the appeal of the assessee was directed against the action of the CIT(A) in dismissing his appeal against the assessment order passed u/s 143(3)/147 of the Income Tax Act, 1961 (the Act) on account of delay in filing the appeal.
Before the Tribunal, the assessee filed affidavit and submitted that the assessment order appealed against was served on the family member of the assessee. However at the time of service of order, the assessee was out of home and travelling for some work.
It was submitted that when the assessee returned home and thereafter, after few days, when he came to know about the said order, he went to the office of his Counsel. The Counsel told him that the time limit for filing appeal had expired but he had a strong case and reasonable cause for the delay.
Therefore the assessee acting on the advice of the counsel, filed the appeal before the CIT(A) after a dealy of 162 days alongwith prayer for condonation of delay.
The assessee relied upon the judgment of the Hon’ble Supreme Court wherein it a liberal approach was advocated while considering a case for condonation of delay.
The Tribunal found that there was a reasonable cause for the delay in filing the appeal due to non-availability of the assessee at his residence and time taken in consulting his Counsel.
The Tribunal opined that though there was a delay, the assessee had taken steps in reaching out to his Counsel and has thus not been negligent in safeguarding his rights.
The Tribunal held that no malafide could be imputed against the assessee and condoned the delay in filing the appeal before the CIT(A) and the matter was set aside to the file of the CIT(A).
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