Condonation granted for a period of 14 years in filing appeal for AY 2010-11

 

Delay Condonation Approach adopted in one of the case by the CIT (A). Though the order by CIT (A) don’t set the precedent, still the content may be relevant for the tax professionals and taxpayers.

Let us have a short overview of the case:

Bona Fide Circumstances: Assessee unaware of 2011 CPC intimation, as notices routed exclusively to prior CA’s email (not assessee’s or portal-visible); demand surfaced only during recent assessment proceeding.

Supporting Evidence: Notarised affidavit affirming non-receipt; ITR/e-proceedings screenshots confirming practitioner’s email registration; unadjusted refunds in subsequent years.

Judicial Precedents: Collector of Land Acquisition v. Mst. Katiji (1987) 167 ITR 471 (SC) emphasising liberal interpretation of “sufficient cause” u/s 249(3); Concord of India Insurance Co. Ltd. v. Nirmala Devi (AIR 1979 SC 1666); N. Balakrishnan v. M. Krishnamurthy – prioritising substantive justice over delay duration.

The copy of the order is as under:

 

1766301590012