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2023 (10) TMI 1287 - SCH - Income TaxCondonation of delay - ITAT dismissed the appeals on the ground that there is a delay of 246 days and there is no explanation for condoning the delay - HELD THAT - As noticed that the order of the Commissioner of Income Tax (Appeals) dated 21.02.2013 was communicated to the Appellant only on 18.12.2013. Thereafter, the Appellant immediately obtained a certified copy of the order passed by CIT(A) on 30.12.2013 and preferred an appeal on 06.01.2014. In the facts and circumstances of the case we deem it appropriate to condone the delay. Considering the amount involved in the appeals, we are also of the opinion that the appellant must have an opportunity of contesting the appeals before the Tribunal. We set aside the order passed by the Income Tax Appellate Tribunal 2018 (2) TMI 2106 - ITAT JAIPUR followed by decisions of the High Court 2018 (8) TMI 2136 - RAJASTHAN HIGH COURT 2018 (8) TMI 2135 - RAJASTHAN HIGH COURT and restore the matters back on the file of the Income Tax Appellate Tribunal for consideration of the matters on merits. This will be subject to the Appellant s paying an amount of Rs. 25,000/ towards cost to the respondent.
Issues Involved: Delay in filing appeal, condonation of delay, setting aside tribunal's order, restoring matters for consideration, payment of costs
The Supreme Court of India, in a case involving delay in filing appeals, condoned the delay and granted leave to the appellant. The Income Tax Appellate Tribunal had dismissed the appeals due to a delay of 246 days without any explanation for condonation. However, the Court observed that the order of the Commissioner of Income Tax (Appeals) was communicated late to the appellant, who promptly obtained a certified copy and filed the appeal. Acknowledging the circumstances, the Court deemed it appropriate to condone the delay and allow the appellant to contest the appeals before the Tribunal. The Court set aside the Income Tax Appellate Tribunal's order and the decisions of the High Court, restoring the matters back to the Tribunal for consideration on merits. This restoration was subject to the appellant paying an amount of Rs. 25,000 as costs to the respondent. Ultimately, the appeals were disposed of in accordance with the signed order issued by the Court.
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