Not providing certified copy of penalty order was reasonable basis for seeking condonation of delay in filing the appeal before the CIT(A)
ABCAUS Case Law Citation:
ABCAUS 2679 (2018) (12) ITAT
This appeal was filed by the assessee against the order of CIT(A) wherein the appeal of the assessee was dismissed at the admission stage as there was delay in filing of the appeal by the assessee.
The penalty order u/s 271(1)(b) was served on the assessee. However, the assessee had lost the said order and therefore, the assessee moved an application seeking certified copy of the order.
When the certified copy of the penalty order was supplied to the assessee, he preferred the appeal with the CIT(A).
The Tribunal noted that the assessee had requested for certified copy of the order.
The Tribunal opined that it would be reasonable to exclude the period during which the copy of the order was not provided while determining the period of delay which has happened in filing the appeal before the CIT(A) as no fault lied with the assessee.
Further, the Tribunal noted that once certified copy of the order was served on the assessee, the assessee had immediately filed the appeal.
The Tribunal opined that the assessee had a reasonable basis for seeking condonation of delay in filing the appeal before the CIT(A).
In view of the above, the Tribunal condoned the delay and the set aside the matter to the file of CIT(A) to decide the same on merit after giving reasonable opportunity to the assessee.
