Merits Over Technicalities: ITAT Condones 518-Day Delay, Sets Aside Ex Parte CIT(A) Orders

 

Arham Enterprise Vs ITO (TDS) (ITAT Rajkot)

Citation: ITA No. 147 & 148/Rjt/2025

Facts:

1.  On receipt of the CIT(Appeals) order, the assessee forwarded the same to his accountant with the direction to send it to consultant who is handing appellant matter of appellant. However, by mistake he sent the same to appellant’s regular tax consultant instead of sending to the chartered accountant handling the appellate proceeding.

2.  Therefore, the appellate order remains unattended and appeal could not be filed within prescribed time limit. Under the above peculiar facts and circumstances of the appellant’s case the appeal could not be filed before the Hon’ble ITAT within prescribed time limit of 60 days but there was a delay of approx 518 days in filing of appeal.

3.  In view of the above, the appellant humbly prays to the Hon’ble Members that the delay in filing the appeal may kindly be condoned and may please be admitted and decided on merits by exercising the powers conferred in the ITAT vide provisions of section 253(5) of the Income-tax Act.

ITAT Rajkot held as below:

1.  Sec. 253(5) of the Act, empowers the ITAT to admit an appeal after the delay explained by the assessee, considering the reason explained by the Ld. AR that in appears to be sufficient cause for not filing the appeal in time.

2.  In the interest of justice, we take a judicious view that the delay of 518 days in ITA No.147/RJT/2025 and 152 days in ITA No.148/RJT/2025 deserves to be condoned and, accordingly, we condone the delay and admit both the appeals of the assessee to adjudicate on merit.

The copy of the order is as under:

1758284807-Un5Ehk-1-TO