ITAT is expected to give findings on merits instead dismissing appeal on delay

Tribunal, being a fact finding Forum is expected to render its findings on merits instead of dismissing appeal on technical reason like delay, unless it is very huge and without any genuine reason

ABCAUS Case Law Citation:
ABCAUS 2691 (2018) (12) HC

The assessee had filed this Appeal under Section 260A of the Income Tax Act against the order of the Income Tax Appellate Tribunal whereby the Tribunal had dismissed the Appeal on the ground of delay.

The delay in question was 144 days and the Tribunal observed that the assessee failed to establish any reason to condone the huge delay of 144 days in preferring the Appeal.

The assessee contended that it is a Charitable Trust and was prevented by sufficient cause in filing the said Appeal before the Tribunal and in the circumstances, the delay deserves to be condoned by the Tribunal.

The Hon’ble High Court expressed satisfaction that the delay in filing the Appeal before the Tribunal deserved to be condoned and the Appeal deserved to be disposed on merits.

The Hon’ble High Court observed that even otherwise, the Appellate Tribunal, being a fact finding Forum is expected to render its Findings on merits instead of dismissing the Appeal on the technical reason like delay, unless the delay is very huge and there is no genuine reason forthcoming for the delay.

Accordingly, the Hon’ble High Court allowed the appeal filed by the assessee and remitted the matter back to the Tribunal for deciding the Appeal on merits

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