Tribunal Approves 274-Day Delay in Appeal, Cites Genuine Reasons; Case Sent Back for Merits Decision to Ensure Justice.

The Tribunal condoned the 274-day delay in filing the appeal by the assessee, finding the reasons for the delay to be bona fide and not due to negligence. The appeal was restored to the CIT(A) for a decision on the merits, with instructions to provide the assessee a reasonable opportunity to present their case. The Tribunal emphasized a liberal approach in condoning delays to ensure justice, aligning with precedents that support accepting genuine explanations for delays. The appeal was allowed for statistical purposes, underscoring the importance of considering bona fide reasons in delay condonation.

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Issues:

1. Delay in filing the appeal before the CIT(A) by the assessee.
2. Condonation of delay in filing the appeal.
3. Merits of the case and the addition made in the assessment order.

Analysis:

The appeal was filed by the assessee against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2015-16. The Counsel for the assessee argued that the appeal was dismissed by the CIT(A) on the ground of limitation due to being belated by 274 days. The assessee had filed an Application for condonation, explaining the reasons for the delay. The Counsel contended that the delay was due to the closure of operations in India, lack of a dedicated person for tax compliances, and the non-receipt of the assessment order. The department, represented by Shri Ekta Jain, opposed the condonation, stating that the reasons for the delay were not bona fide.

Upon hearing both sides and examining the orders, the Tribunal found that the delay was due to bonafide reasons and not negligence on the part of the assessee. Citing the case of Collector Land Acquisition vs. Mst. Katiji & Ors., the Tribunal emphasized the need for a liberal approach in condoning delays to ensure justice is not compromised. Referring to the case of Ram Nath Sao @ Ram Nath Sahu And Others vs Gobardhan Sao and Others, the Tribunal highlighted the importance of accepting explanations for delays unless negligence or lack of bonafides is evident. Consequently, the Tribunal decided to condone the delay and restore the appeal to the CIT(A) for a decision on the merits after providing the assessee with a reasonable opportunity to present their case.

In conclusion, the appeal of the assessee was allowed for statistical purposes, emphasizing the importance of considering bonafide reasons for delay and adopting a liberal approach towards condonation.

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