Tribunal remands case for fresh decision on legal heir's appeal against tax order

The Tribunal remanded the case back to the ld. Commissioner for a fresh decision regarding the legal heir's appeal against the order passed by the ld. Commissioner of Income Tax (Appeals). The delay in filing the appeal was attributed to legal formalities following the Assessee's death. Despite providing reasons for the delay, the Appellant failed to submit the required application and supporting documents initially. The Tribunal, considering the circumstances, allowed the appeal for statistical purposes, providing the Assessee with a reasonable opportunity to present the necessary application and affidavit supporting the reasons for delay.

---

---

Issues: Delay in filing appeal, Condonation of delay, Legal heir's appeal

The judgment pertains to an appeal by the legal heir of the Assessee against an order passed by the ld. Commissioner of Income Tax (Appeals) for the A.Y. 2013-14. The appeal was filed with a delay of 151 days, and the Appellant failed to provide plausible reasons or supporting evidence for the delay. The ld. Commissioner dismissed the appeal due to non-filing of necessary application and supporting affidavit for condonation of delay. The legal heir of the deceased Assessee mentioned in Form No. 35 that the delay was due to delayed legal formalities after the Assessee's demise. The ld. Commissioner did not find the reasons for delay satisfactory and dismissed the appeal. The Appellant challenged this decision by filing the instant appeal.

Upon hearing the parties and examining the record, it was noted that the legal formalities for obtaining relevant certificates after the Assessee's death caused the delay in filing the appeal. Although the Appellant provided reasons for delay in Form No. 35, they failed to submit the necessary application and supporting documents, including an affidavit, before the ld. Commissioner. Citing a Supreme Court ruling, it was acknowledged that the application for condonation of delay should ideally be filed along with the appeal but can be entertained at a later stage. Due to possible lack of knowledge or inadvertence, the Appellant did not file the required application and supporting evidence initially. Considering the circumstances, the Tribunal decided to remand the case back to the ld. Commissioner for a fresh decision, allowing the Assessee a reasonable opportunity to submit the necessary application and affidavit supporting the reasons for delay. Consequently, the appeal filed by the Assessee was allowed for statistical purposes.

---