2007 (3) TMI 779 - AT - Income Tax

Summary

Issues involved: Delay in filing appeal before CIT(A) and condonation of delay.

Delay in filing appeal before CIT(A): The appellant raised the issue that the CIT(A) did not condone the delay in filing the appeal and dismissed it summarily. The appellant explained the delay due to personal reasons, including the sickness of the appellant's son. The CIT(A) was not satisfied with the reasons provided and dismissed the appeal.

Condonation of delay: The ITAT Chennai, considering the appellant's reasons as bona fide, cited the case of Collector, Land Acquisition v. Mst.Katiji and others, emphasizing the importance of condoning delay to ensure substantial justice. The ITAT Chennai also referred to the liberal approach advocated by the Hon'ble Apex Court in condoning delay under section 5 of the Limitation Act of 1963. Quoting the case of Vedabai @ Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil and others, the ITAT Chennai stressed the need for a pragmatic approach in exercising discretion under section 5 of the Limitation Act. Ultimately, the ITAT Chennai decided to condone the delay in filing the appeal, directing the CIT(A) to reconsider the appeal on its merits.

Conclusion: The ITAT Chennai allowed the appeal filed by the assessee, emphasizing the importance of substantial justice and the need for a pragmatic approach in condoning delays in legal proceedings.