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of <h1>SC Condones 246-Day Appeal Delay Due to Late Order Communication, Restores Case for Tribunal Reconsideration</h1> <h3>M/s. Gupta Emerald Mines Pvt Ltd. Versus Principal Commissioner Of Income Tax Central Circle 1</h3> The SC condoned a 246-day delay in filing appeals, granting leave to the appellant after determining that the delay was due to the late communication of ... Condonation of delay - ITAT dismissed the appeals on the ground that there is a delay of 246 days and there is no explanation for condoning the delay - HELD THAT:- As noticed that the order of the Commissioner of Income Tax (Appeals) dated 21.02.2013 was communicated to the Appellant only on 18.12.2013. Thereafter, the Appellant immediately obtained a certified copy of the order passed by CIT(A) on 30.12.2013 and preferred an appeal on 06.01.2014. In the facts and circumstances of the case we deem it appropriate to condone the delay. Considering the amount involved in the appeals, we are also of the opinion that the appellant must have an opportunity of contesting the appeals before the Tribunal. We set aside the order passed by the Income Tax Appellate Tribunal [2018 (2) TMI 2106 - ITAT JAIPUR] followed by decisions of the High Court [2018 (8) TMI 2136 - RAJASTHAN HIGH COURT] & [2018 (8) TMI 2135 - RAJASTHAN HIGH COURT] and restore the matters back on the file of the Income Tax Appellate Tribunal for consideration of the matters on merits. This will be subject to the Appellant’s paying an amount of Rs. 25,000/ towards cost to the respondent. Delay condoned; leave granted. The Income Tax Appellate Tribunal's order dated 16.02.2018, which dismissed appeals for a delay of 246 days without condonation, is set aside. Noting that the Commissioner of Income Tax (Appeals) order dated 21.02.2013 was communicated to the appellant only on 18.12.2013, that a certified copy was obtained on 30.12.2013 and an appeal preferred on 06.01.2014, the Court held that 'in the facts and circumstances of the case we deem it appropriate to condone the delay.' Considering the amount involved, the appellant must be afforded an opportunity to contest the appeals before the Tribunal. The matters are restored to the file of the Income Tax Appellate Tribunal for consideration on merits, subject to the appellant paying Rs. 25,000/- as costs to the respondent. Appeals disposed of in terms of the signed order.
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