Tribunal Grants Appeal, Condoning Delay for Health Reasons, Emphasizes Sufficient Cause

The Tribunal allowed the appeals challenging the denial of condonation of delay by the ld. CIT(A) for AYs 2011-12 & 2013-14. The delay of 603 days in filing the appeal was condoned due to the indisposition of the appeal counsel for health reasons, supported by legal precedents. The Tribunal emphasized that delay should be condoned for sufficient cause and reinstated the appeals for adjudication on merits, setting aside the earlier order. The appeals of the assessee were allowed for statistical purposes.

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Issues Involved:
- Denial of condonation of delay by ld. CIT(A).

Summary:
The appeals were filed against the order of Ld. CIT(A)-27, New Delhi dated 07.06.2019 for AYs 2011-12 & 2013-14, specifically challenging the denial of condonation of delay by the ld. CIT(A).

Denial of Condonation of Delay:
The appellant argued that the delay of 603 days in filing the appeal deserved to be condoned due to the unavailability of the appeal counsel, Mr. Mathur, who was handling appeal matters for the appellant company and was indisposed due to health reasons. The appellant contended that the delay should be condoned as there was no negligence attributable to the assessee, especially given the strong case on merits. The appellant cited various legal precedents to support their argument. On the other hand, the Senior DR opposed the condonation of delay, suggesting that the appellant could have engaged another counsel for filing the appeal within the prescribed time limit.

After considering the submissions, the Tribunal referred to legal precedents, including judgments of the Hon'ble Supreme Court and the High Courts, which emphasized that delay should be condoned if there is a sufficient cause explaining the delay. The Tribunal noted that the appellant had relied on a particular consultant, Shri S.M. Mathur, who was indisposed due to health reasons, and the revenue's suggestion for engaging another counsel was not binding on the appellant. The Tribunal found that the illness of Shri S.M. Mathur, who had undergone bypass surgery, was not disputed, and hence, the delay in filing the appeal was condoned. Consequently, the ground raised by the appellant regarding the denial of condonation of delay was allowed.

As the ld. CIT(A) had dismissed the appeals without adjudicating on merits due to the delay issue, both appeals were restored to the file of ld. CIT(A) for adjudication on merits without being influenced by the earlier order. Therefore, the appeals of the assessee were allowed for statistical purposes.

The order was pronounced in the open court on 17.08.2023.

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