Court allows late filing of appeal recall application under Income Tax Act Section 260A

The court condoned a 93-day delay in filing an interim application to recall an order dismissing an appeal under Section 260A of the Income Tax Act. The appeal challenged an order by the Income Tax Appellate Tribunal, dismissed due to the tax effect falling below the Department's appeal limit. The appellant's delay was attributed to failure in communication with the Revenue's counsel. After considering arguments from both parties, the court recalled the dismissal order, restoring the appeal to the file.

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Issues: Delay in filing application, Recall of order dismissing appeal

Delay in filing application:
The appellant filed an interim application to condone a delay of 93 days in filing the present application and to recall the order dated 3rd October, 2019, which dismissed the related appeal. The appeal was made under Section 260A of the Income Tax Act, 1961, challenging the order passed by the Income Tax Appellate Tribunal. The appeal was dismissed due to the tax effect being below the prescribed monetary limit for the Department to file an appeal in the High Court. The appellant argued that the addition to the income was based on information from banking sources in Geneva, Switzerland, falling under exceptions provided in a CBDT Circular. The delay was attributed to the failure to communicate relevant instructions to the Revenue's counsel, leading to the dismissal of the appeal.

Recall of order dismissing appeal:
After hearing both parties, the court decided to condone the 93-day delay in filing the interim application and recalled the order of dismissal on withdrawal dated 3rd October, 2019. Consequently, the related Income Tax Appeal No. 1342 of 2018 was restored to the file, and the interim application was disposed of.

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