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Issues involved: Delay in filing appeal before the Income Tax Appellate Tribunal.
Summary: The appellant-assessee filed an appeal before the Income Tax Appellate Tribunal against the judgment of the Appellate Commissioner, which was delayed by 791 days. The Tribunal dismissed the appeal solely on the ground of limitation despite the appellant providing a supporting affidavit to explain the delay. The appellant argued that the delay should have been condoned due to valid reasons. The affidavit filed by the appellant's General Manager explained that the delay in filing the appeal was due to difficulties in obtaining the necessary documents for preparing the grounds of appeal against the Commissioner's order received in 2007. The Company faced challenges in tracing the required papers, leading to the delay in filing the appeal before the Tribunal. The High Court acknowledged the significant delay in filing the appeal but emphasized that courts tend to view delays leniently when valid explanations are provided. In this case, the Court found the appellant's explanation for the delay to be satisfactory and believed that substantial justice should prevail over technicalities. Consequently, the High Court reversed the Tribunal's order and allowed the appeal, directing the Tribunal to hear the assessee's appeal on its merits.
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