2012 (11) TMI 1178 - HC - Income Tax

Summary

Issues Involved:
The issue involved in this case is whether the Income-tax Appellate Tribunal was right in law in rejecting the application for condonation of delay of 883 days in filing appeal before the Appellate Tribunal against the order of CIT(A) for A.Y. 2001-02.

Summary:

Issue 1: Condonation of Delay
The appellant filed an appeal before the Income Tax Appellate Tribunal against the order of the Commissioner(Appeals) dated 27.11.2007, with a delay of 883 days. The appellant also filed an application for condonation of delay citing an error and oversight by an office boy named Sanjeev Manuhai Ramibhai as the main reason for the delay. The Tribunal dismissed the appeal solely on the grounds of delay, not accepting the appellant's explanation.

Issue 2: Affidavit and Discrepancy
The Tribunal's order noted that the appellant could not file the affidavit of the person concerned and there was a discrepancy in the name whether he was known as Sanjeev or Sanjay. The appellant's counsel argued that the delay was beyond the appellant's control, as the Chartered Accountant was instructed to present the appeal but it was delayed due to the office boy's oversight. The counsel also mentioned that the affidavit was filed before the Tribunal's decision.

Resolution:
The High Court, after considering the facts and circumstances of the case, requested the Tribunal to reconsider the issue after taking into account the affidavit of the office boy. The Court emphasized that unintentional delay is viewed liberally by the Courts, and if a plausible explanation is provided for the delay, the Courts prefer to decide the case on merits rather than technicalities. The Court opined that the minor discrepancy in the name should not be fatal to the main cause. Consequently, the question was answered in favor of the appellant, and the proceedings were remanded to the Tribunal for reconsideration after considering the affidavit.

Cost Implication:
Due to the extent of delay, the appellant was directed to deposit a cost of &8377; 5,000/- with the State Legal Service Authority. The appeal was disposed of accordingly.