Tribunal allows appeal after delay, stresses cooperation for future cases.

The Tribunal condoned a 03-day delay in filing an appeal against the Ld. CIT(A)'s order for A.Y. 2015-16, attributing the delay to the Auditor's office oversight. Despite a 148-day delay in filing the appeal initially, the Tribunal remitted the matter back to the Ld. CIT(A) for fresh consideration on merits, emphasizing the importance of cooperation. The Tribunal allowed the appeal for statistical purposes, cautioning the assessee to cooperate promptly in future proceedings to avoid adverse orders. The judgment was pronounced on 21st January 2021.

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Issues:
Delay in filing appeal before the Tribunal and Ld. CIT(A), condonation of delay, dismissal of appeal by Ld. CIT(A) due to delay, reasons for delay, evidence for condonation of delay, remitting the matter back to Ld. CIT(A), providing opportunity to assessee, cooperation with Ld. CIT(A) in proceedings.

Analysis:
The appeal was filed against the order of the Ld. CIT(A)-7, Hyderabad for the A.Y. 2015-16. The assessee raised five grounds in the appeal, challenging the dismissal of the appeal by the Ld. CIT(A) due to delay in filing. The Ld. AR submitted that the delay was due to the oversight of the staff in the Auditor's office, and not attributable to the assessee. The Tribunal, in the interest of justice, condoned the delay of 03 days and proceeded to adjudicate the appeal on merits.

During the hearing, it was revealed that there was a delay of 148 days in filing the appeal before the Ld. CIT(A). The assessee had filed an affidavit explaining the reasons for the delay, but the Ld. CIT(A) did not consider the submissions for condonation of delay and dismissed the appeal. The Ld. DR opposed the condonation of delay, arguing that the onus was on the assessee to provide evidence for the averments made in the affidavit. The Tribunal found merit in the Ld. DR's submissions, noting that the Ld. CIT(A) had given ample opportunities to the assessee to explain the delay. However, considering the submissions of the Ld. AR regarding the unintentional delay and seeking advice from various Counsels, the Tribunal, in the interest of justice, condoned the delay and remitted the matter back to the Ld. CIT(A) for fresh consideration on merits.

The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of cooperation with the Ld. CIT(A) in the proceedings. The assessee was cautioned to cooperate promptly, failing which appropriate orders would be passed in accordance with the law and merits based on the record. The judgment was pronounced on 21st January 2021.

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