Delay in filing of appeal of Senior Citizen Assessee condoned if he was unfamiliar with digital systems & faceless scheme

Delay in filing of appeal of Senior Citizen Assessee condoned if he was unfamiliar with digital systems & faceless scheme

Non-filing of affidavit in opposition to an application for condonation of delay may be a sufficient cause for condonation of delay. When the delay was of short duration, a liberal view should be taken. It does not mean that when the delay was for longer period, the delay should not be condoned even though there was sufficient cause. Longer period of delay should be condoned. Condonation of delay is the discretion of the Court/Tribunal. Therefore, it would depend upon the facts of each case. When there is sufficient cause for not filing the appeals within the period of limitation, the delay has to be condoned irrespective of the duration/period.

The principles that emanate from the catena of decisions are that, in the matter of condonation of delay in filing appeals beyond the limitation period, the courts are empowered to condone the delay, provided the litigant is able to demonstrate that there was “sufficient cause” in preferring appeal beyond the limitation period. The Courts have also held that the expression “sufficient cause” should receive liberal construction so as to advance substantial justice. Hence, the question of condonation of delay is a factual matter and the result would depend upon the facts of the case and the cause shown by the assessee for the delay. It has also been opined that generally delays in preferring appeals are required to be condoned in the interest of justice, where no gross negligence or deliberate inaction or lack of bona fides is imputable to the party seeking condonation of the delay. In view of the foregoing, it is viewed that the assessees have shown sufficient cause for the delay in filing the appeals before the Tribunal. Accordingly, the delay is condoned in filing this appeal and the appeal is admitted for adjudication.

IN THE ITAT, BANGALORE BENCH ‘A’

Marate Venkateshkumar

v.

Income Tax Officer, Ward-1(6)

SMT. MADHUMITA ROY, JUDICIAL MEMBER
AND CHANDRA POOJARI, ACCOUNTANT MEMBER

IT APPEAL NO. 819 (BANG.) OF 2023
[ASSESSMENT YEAR: 2017-18]

DECEMBER  6, 2023