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of <h1>Tribunal Condones 1638-Day Delay in Appeal, Emphasizes Liberal Interpretation for Substantial Justice.</h1> <h3>Elite Residency Co–operative Housing Society Limited Versus CPC MUM–C–197 (1) Mumbai</h3> Elite Residency Co–operative Housing Society Limited Versus CPC MUM–C–197 (1) Mumbai - TMI Issues:1. Condonation of delay in filing the appeal before the first appellate authority.Detailed Analysis:The appeal was filed against an order passed by the Ld. Commissioner of Income-tax(Appeals) dismissing the assessee's appeal due to the rejection of the application for condonation of delay in filing the same. The appellant raised grievances against an intimation order received in May 2019, but due to a belief that electronically raised grievances would be resolved, the appeal before the CIT(A) could not be filed within the statutory period. The delay amounted to 1638 days, and the appellant prayed for setting aside the impugned order and providing an opportunity of hearing.The statutory period for filing an appeal before the CIT(A) is 30 days, but the Act empowers the first appellate authority to condone the delay if satisfied that there was sufficient cause for not presenting it within that period. In this case, the delay of 1638 days was not condoned by the CIT(A). The appellant continued to pursue the matter through the income tax portal until the rejection of the rectification request, believing that the grievances raised would be resolved in due course, leading to the significant delay in filing the appeal.The Tribunal emphasized the principle that substantial justice should not be denied due to technical aberrations and that the provisions regarding condonation of delay should be interpreted liberally. The objective of the time period for filing appeals is to expedite proceedings and advance the cause of justice. Considering the circumstances and the bonafide belief of the appellant, the Tribunal deemed it just and proper to condone the delay in filing the appeal before the first appellate authority.As a result, the appeal was allowed, the impugned order was set aside, and the delay in filing the appeal before the CIT(A) was condoned. The matter was restored back to the CIT(A) for a fresh order on merit in accordance with the law, emphasizing the need for substantial compliance with the principles of natural justice. The order was pronounced in open court on the specified date.
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