INCOME TAX ACT, 1961

Section 250

Appeal [CIT (A)] - Condonation of delay - Delay attributable on account of an inadvertent omission on the part of assessee's CA - Sufficient cause

Assessee-company sought condonation of delay of 285 days in filing appeal before CIT(A). It was submitted that the delay was on account of an inadvertent lapse on the part of the assessee's CA. It was submitted that though the assessee delivered the order passed by AO to its CA, however, the latter inadvertently on account of an oversight failed to file the appeal before the CIT(A) within the stipulated time period. Held: Assessee's CA filed an affidavit, wherein it was admitted that the delay in filing appeal before CIT (A) was attributable on account of an inadvertent omission on his part. Therefore, the claim of the assessee that the delay in filing of the appeal was attributable on account of an inadvertent lapse on the part of its CA could not have been summarily scrapped, specifically when the assessee's CA filed an 'affidavit' supporting the said factual position. Further, it is settled that when the explanation of the assessee in respect of the delay in filing of an appeal does not smack of mala fides or a dilatory strategy on the part of the assessee, the said explanation cannot be merely turned down for the reason that delay is involved in filing of the appeal. Accordingly, the delay of 285 days in filing appeal before CIT (A) was condoned.

REFERRED : Ram Nath Sao @ Ram Nath Sahu & Ors. v. Gobardhan Sao & Ors. AIR 2002 SC 1201 : 2003 TaxPub(CL) 0113 (SC) Collector, Land Acquisition v. Mst. Katiji & Ors. (1987) 167 ITR 471 (SC) : 1987 TaxPub(DT) 1279 (SC)

FAVOUR : In assessee's favour

A.Y. : 2008-09 to 2011-12

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