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Appeals

Delay in Filing Appeal : The Delay Whether Condonable Where There was Sufficient Cause

Akhilesh Kumar Sah

In Mercedes Benz Education Academy v. ITO [ITA No. 745/Pun/2015 assessment year 2006-07, decided on 17-5-2019], the appeal was filed after delay of 1,784 days by raising the grounds in the appeal. The assessee had filed an Affidavit along with an application for condonation of delay in filing the appeal late. The main plea of assessee was that because of multiplity of proceedings going on before different authorities filing of captioned appeal was delayed. The ITAT condoned the delay.

1. Introduction

The aim of the law is to provide justice to all. Sometime, delay occurs in filing of appeal due to the reason beyond control. The sufficient cause, if there is, delay in filing of the appeal may be condoned.

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