INCOME TAX ACT, 1961

Section 250(6)

Appeal[CIT(A)] - Condonation of delay - Technical delay is sufficient reason -

Assessee, banking company, filed appeal before CIT(A), which was delayed. It was submitted that demand notice was received at branch address, branch staff and branch manager are generally not aware about intricacies and procedural aspects of income-tax assessment. That even, they had no idea regarding filing of appeal within 30 days of receiving of order, and therefore, did not note date of receiving of order. Furthermore, notice was received on 11-10-2017 for deposit of demand or otherwise attachment of bank accounts and then matter was brought under consideration of senior officer at H.O. level. On request of Senior officer certified copy of assessment order was received at branch on 12-1-2018. Finally, branch was advised to file appeals before respective CIT(A). Held: In Collector, Land Acquisition v. Mst. Katiji (1987) 167 ITR 471 (SC) : 1987 TaxPub(DT) 1279 (SC) and also in Sunil Chandra Vohra v. ACIT (2009) 32 SOT 365 (Mum) : 2009 TaxPub(DT) 1822 (Mum-Trib), it was held that for substantial interest of justice, technical delay should be ignored. Applying propositions of law laid down in those judicial pronouncements to facts of instant case, it was held that there was sufficient reason for delay in filing appeals. Accordingly delay was condoned.

Followed:Collector, Land Acquisition v. Mst. Katiji (1987) 167 ITR 471 (SC) : 1987 TaxPub(DT) 1279 (SC) and also in Sunil Chandra Vohra v. ACIT (2009) 32 SOT 365 (Mum) : 2009 TaxPub(DT) 1822 (Mum-Trib),

REFERRED :

FAVOUR : In assessee's favour

A.Y. : 2010-11 to 2016-17

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