2022 (11) TMI 1353

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....th January, 2018, passed by the Income Tax Appellate Tribunal ('ITAT') in ITA Nos. 1102/Del/2016, 1103/Del/2016 and 1104/Del/2016 for Assessment Years ('AY') 2002-03 and 2003-04. The ITAT, dismissed the said appeals by holding them to be barred by limitation, being filed after a delay of 261 days. 2. This Court on 4th December, 2018, framed the following common question of law: "Whether the Income Tax Appellate Tribunal was right in dismissing the application for condonation of delay in filing the appeal?" 3. Brief facts leading to the filing of the present appeals are that survey operation under Section 133A of the Income Tax Act, 1961 ('the Act') was carried out on the Assessees' premise on 17th March, 2003, to verify the A....

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.... for condonation of delay and the Affidavit of Mr. B.S. Bhatia, annexed thereto. 6. The learned counsel for the Assessees, states that Mr. B.S. Bhatia, was the authorised representative of the Assessees and had represented the Assessees before the AO as well as the CIT(A). He states that on receipt of the CIT(A)'s orders dated 23rd March, 2015, Mr. B.S. Bhatia, handed over the papers to the accounts branch of the Assessee for collating details to enable him to prepare further appeals to the ITAT. Mr. B.S. Bhatia, was duly instructed to file the appeals, however, it appears that Sh. B.S. Bhatia lost sight of the issue and the papers got mixed up. He states that it was on receipt of recovery notice dated 17th February, 2016, it came to lig....

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....sure that in the interest of justice, the matter is not to dismissed on technical grounds but must be disposed of on merits. 9. He states that the Assessees have a good case on merit and therefore, they should not be denied the opportunity to have their appeals decided on merits. 10. The learned senior standing counsel for the Respondent states that the reasons stated by the Appellant in its applications seeking condonation of delay are vague and the delay in filing the appeals has not been explained satisfactorily. 11. We have perused the paper book. It is not in dispute that Mr. B.S. Bhatia, accountant, was representing the Assessees before the AO and the CIT(A). His appearance on behalf of the Assessees is duly recorded in the o....