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.
There is no statutory requirement of pre-deposit for stay of demand under Income Tax Act - High Court stayed demand …
Engagement of Company Secretaries (CS) as Young Professionals in the Office of Regional Director (WR), Registrar of Companies, Mumbai and…
Applicability of provisions of Section 115BBE read with Section 69, 69A and 69C in a case arising before Settlement Commission…
Addition u/s 68 for jewellery purportedly received on death of grandparent under Will upheld. In a recent judgment, ITAT upheld…
Supreme Court lays down tests to determine whether a debt is a financial debt or an operational debt under IBC…
Merely because directors of two companies were common not mean that deposits received was bogus and companies were shell companies…