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Issues involved: Appeal against impugned orders due to delay in filing appeals u/s 249(2) of the Act.
Summary: The judgment by the Appellate Tribunal ITAT Indore involved three appeals by different assessees challenging impugned orders due to a delay of 48 days in filing the appeals. The crux of the arguments revolved around the condonation of the delay, with the assessees contending that the delay was due to the mistake of the counsel and should not result in penalization, while the ld. CIT(DR) argued against condoning the delay. Upon considering the submissions and perusing the record, it was noted that the assessment orders were passed on a specific date, and the assessees were required to file the appeals within the prescribed time u/s 249(2) of the Act. However, u/s 249(3), the first appellate authority could admit the appeal after the prescribed period if satisfied with the cause presented by the assessee for the delay. The impugned orders revealed that petitions for condonation of delay were filed, citing inadvertent mistakes by the counsel's office, supported by an affidavit and judicial pronouncements. The first appellate authority expressed skepticism regarding the claim of inadvertence by the counsel's office, but the Tribunal, upholding the principle of natural justice, decided to condone the delay. The direction was given to the first appellate authority to hear the appeals on merit and allow the assessees an opportunity to present evidence to support their claims. The appeals were allowed in part for statistical purposes only. The judgment was pronounced in the open court in the presence of representatives from both sides on 17th July 2012.
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