2012 (11) TMI 335 - AT - Income Tax

Condonation of delay of 60 days in filing appeal - Imposition of Penalty u/s 271(1)(c) - Held that - Reason for delay was ill-health of Mother of Assessee - restore the matter back to the file of the CIT(A) with a direction to decide the grounds raised before him on merit. The assessee is also directed to cooperate with the CIT(A) in producing the details sought for by the first appellate authority for completing the proceedings after giving reasonable and adequate opportunity of hearing to the assessee - In the result, the assessee s appeal is allowed for statistical purpose.

Summary

Issues: Delay in filing appeal before CIT(A) for penalty order u/s.271(1)(c) of the Act.

Analysis:
1. The appellant, in this case, filed an appeal challenging the penalty order u/s.271(1)(c) of the Act before the CIT(A) with a delay of 60 days. The appellant cited genuine reasons for the delay, explaining that he was taking care of his ill mother in a different location and was not aware of the need to file the appeal promptly.

2. The appellant argued before the CIT(A) that the delay should be condoned due to the genuine hardship caused by his mother's illness, emphasizing that he was the only son responsible for his aged mother's care. The appellant also highlighted his lack of education and inability to understand the legal implications promptly, further justifying the delay.

3. Despite the appellant's submissions, the CIT(A) did not condone the delay and dismissed the appeal as not admitted. The appellant, aggrieved by this decision, appealed to the Appellate Tribunal ITAT, Bangalore.

4. The Appellate Tribunal, after hearing both parties, recognized the genuine reasons provided by the appellant for the delay in filing the appeal. The Tribunal acknowledged the appellant's responsibility towards his ill mother and the hardship faced due to her health condition, leading to the delay in filing the appeal.

5. Consequently, the Appellate Tribunal decided to condone the delay of 60 days in filing the appeal before the CIT(A). The Tribunal directed the matter to be restored to the file of the CIT(A) for a decision on the grounds raised by the appellant on merit. The appellant was instructed to cooperate with the CIT(A) and provide necessary details for the proceedings, ensuring a fair opportunity for the appellant to present his case.

6. Ultimately, the Appellate Tribunal allowed the appellant's appeal for statistical purposes, emphasizing the importance of considering genuine reasons for delay and ensuring a fair hearing on the merits of the case.